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 (PI))
Duration
30
Start Date
2015-11-01
Amount
304715
Conference 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
Presentation Title
Keywords
Basel II Pillar 3, credit risk, expected loss, Incurred loss, transparency
Discipline
Accounting
Panel
Business Studies (B)
HKU Project Code
27502615
Grant Type
Early Career Scheme (ECS)
Funding Year
2015
Status
Completed
Objectives
1) To determine the relative predictive power of the expected loss model versus the incurred loss model using expected loss information provided by Basel II (Pillar 3) disclosures. 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.