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


Grant Data
Project Title
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
Principal Investigator
Dr Joo, Jeong Hwan   (Principal investigator)
Duration
24
Start Date
2015-11-01
Completion Date
2017-10-31
Amount
304715
Conference Title
Presentation Title
Keywords
Basel II Pillar 3, credit risk, Incurred loss, expected loss, transparency
Discipline
Accounting
Panel
Business Studies (B) (under H Panel before 2011/12)
Sponsor
RGC Early Career Scheme (ECS)
HKU Project Code
27502615
Grant Type
Early Career Scheme (ECS)
Funding Year
2015/2016
Status
On-going
Objectives
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.