Earnings management is a globally used tool for long-term profitable enterprises and for the
apparatus of reduction of bankruptcy risk in developed countries. This phenomenon belongs …

The main objective of this research is to define how the performance of the models used by
commercial banks in granting loans and for calculating the ECL according to IFRS9 is …

This paper compares model development strategies based on different performance metrics.
The study was conducted in the area of credit risk modeling with the usage of diverse …

ABSTRACT The Incremental Borrowing Rate (IBR) is generally used by companies for
discounting future lease payments and calculating the value of the lease assets and …

The scope for the accurate calculation of the Loss Given Default (LGD) parameter is
comprehensive in terms of financial data. In this research, we aim to explore methods for …

Statistical distributions such as Normal, Log-Normal, Gamma and Beta distributions have
been studied to determine the fitting ability of the distributions in different field of studies. The …

A Bayesian Network Model to Evaluate the Credit Risk of Mexican Microfinance Institutions in
2023 Un Modelo de Red Bayesiana par Page 1 This article is under the license CC BY-NC A …

Intelligence artificielle et modélisation du risque de crédit Page 1 Intelligence artificielle et
modélisation du risque de crédit Karim Amzile Collection L’ESPRIT ÉCONOMIQUE SÉRIE …

Predviđanje poslovnog uspjeha ili neuspjeha vrlo je važno za različite interesne grupe
svake kompanije, posebno za finansijske institucije poput banaka, koje razvijaju posebne …

The loss given default (LGD) is one of the most important credit risk parameters in Basel
Capital Accord risk management. We used eight interpretable models to model and predict …