Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks

Simple item page
cris.sourceIdoai:journals.unwe.bg:article/1321
dc.creatorFeschiyan, Danielaen
dc.creatorAndasarova, Radkaen
dc.date2017-12-18
dc.date.accessioned2026-09-24T23:20:32Z
dc.date.available2026-09-24T23:20:32Z
dc.descriptionThis article is a follow-up on the authors' research on the relationship and interdependence between accounting information, accounting analysis, and credit risk management in banks. Analysis of the quality of the loan portfolio, as well as bringing the key trends in the management of credit risk out are processes that need to be modernized, given the dynamics of economic phenomena in the banking sector. The purpose of this study is to present procedures for accounting analysis and credit risk assessment, and recognition of expected credit losses corresponding to the philosophy of IFRS 9 Financial Instruments.en
dc.formatapplication/pdf
dc.identifierhttps://yb.unwe.bg/index.php/yb/article/view/1321
dc.identifier10.37075/YB.2017.1.01
dc.identifier.urihttps://ds.e-dnrs.org/handle/123456789/2098
dc.languageen
dc.publisherAcademic Publishing UNWE (AP-UNWE)en
dc.relationhttps://yb.unwe.bg/index.php/yb/article/view/1321/1312
dc.rightsCopyright (c) 2017 Daniela Feschiyan, Radka Andasarova (Author)en
dc.rightshttps://creativecommons.org/licenses/by/4.0en
dc.sourceYearbook of UNWE; No. 1 (2017); 5-24en
dc.subjectBanksen
dc.subjectCredit risken
dc.subjectAccounting informationen
dc.subjectImpairments for credit lossesen
dc.subjectIFRS 9 Financial Instrumentsen
dc.subjectG21 - Banks • Depository Institutions • Micro Finance Institutions • Mortgagesen
dc.subjectM40 - Generalen
dc.subjectM48 - Government Policy and Regulationen
dc.titleStudy of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banksen
dc.typePeer-reviewed Articleen

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
1312.pdf
Size:
510.34 KB
Format:
Adobe Portable Document Format
Download

Collections

Годишник на УНСС