The ability of expected credit losses versus incurred credit losses to predict future credit losses: Implications for the 2014 credit loss accounting reform from Basel II and incurred credit loss disclosures
Dr Joo, Jeong Hwan (Principal investigator)
Basel II Pillar 3, credit risk, Incurred loss, expected loss, transparency
Business Studies (B) (under H Panel before 2011/12)
RGC Early Career Scheme (ECS)
HKU Project Code
Early Career Scheme (ECS)
2) To examine whether institutional factors affecting scrutiny of managers’ discretion in reporting expected and incurred losses determine the ability of these credit loss measures to predict future credit losses.