Journal of Accounting and Economics Vol. 81 No. 3 2026

Weak capital, weak provisions—Credit risk provisioning under IFRS 9

Markus Behn; Cyril Couaillier

European Central Bank

DOI

10.1016/j.jacceco.2025.101856

Volume

81

Issue

3

Pages

101856

Language

en

Sources

semanticscholar openalex crossref

Cite

APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓