On the public citation graph

Accounting for Default Risk Under IFRS 9

https://doi.org/10.2139/ssrn.1717988
0 signed · 29 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/978-0-387-21617-1openalex-extracted
Monte Carlo Methods in Financial Engineering
inferredcites →https://doi.org/10.1016/j.bar.2007.03.006openalex-extracted
Fair value accounting and the present value fallacy: The need for an alternative conceptual framework
inferredcites →https://doi.org/10.1016/j.bar.2010.03.001openalex-extracted
Bridging the gap between accounting and finance
inferredcites →https://doi.org/10.1016/j.jacceco.2007.11.006openalex-extracted
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
inferredcites →https://doi.org/10.1016/j.jbankfin.2005.10.006openalex-extracted
Why firm access to the bond market differs over the business cycle: A theory and some evidence
inferredcites →https://doi.org/10.1016/j.jedc.2005.07.003openalex-extracted
Default and information
inferredcites →https://doi.org/10.1016/j.jfineco.2004.07.002openalex-extracted
Accounting transparency and the term structure of credit spreads
inferredcites →https://doi.org/10.1016/j.jfineco.2007.07.004openalex-extracted
Decomposing swap spreads
inferredcites →https://doi.org/10.1016/j.jfs.2004.06.001openalex-extracted
Accounting and prudential regulation: from uncomfortable bedfellows to perfect partners?
inferredcites →https://doi.org/10.1016/s0148-6195(02)00105-4openalex-extracted
Insider trading and stock market perception of bankruptcy
inferredcites →https://doi.org/10.1016/s0165-4101(01)00029-5openalex-extracted
The relevance of the value-relevance literature for financial accounting standard setting
inferredcites →https://doi.org/10.1016/s0165-4101(03)00036-3openalex-extracted
What insiders know about future earnings and how they use it: Evidence from insider trades
inferredcites →https://doi.org/10.1016/s0361-3682(97)00065-2openalex-extracted
Individual investors' risk judgments and investment decisions: The impact of accounting and market data
inferredcites →https://doi.org/10.1016/s0378-4266(02)00411-9openalex-extracted
Effective duration of callable corporate bonds: Theory and evidence
inferredcites →https://doi.org/10.1080/09638180.2010.498619openalex-extracted
How did Financial Reporting Contribute to the Financial Crisis?
inferredcites →https://doi.org/10.1111/1468-0262.00208openalex-extracted
Term Structures of Credit Spreads with Incomplete Accounting Information
inferredcites →https://doi.org/10.1111/j.1540-6261.1974.tb03058.xopenalex-extracted
ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*
inferredcites →https://doi.org/10.1111/j.1540-6261.1996.tb02714.xopenalex-extracted
Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads
inferredcites →https://doi.org/10.1504/ijfsm.2008.016697openalex-extracted
Accounting for credit risk: are the rules setting the right incentives?
inferredcites →https://doi.org/10.2139/ssrn.228950openalex-extracted
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
inferredcites →https://doi.org/10.2139/ssrn.278055openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.310299openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.350040openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.464701openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.767864openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.917871openalex-extracted
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.003openalex-snapshot
Insider trading in credit derivatives☆
inferredcites →https://doi.org/10.1142/9789812701022_0001openalex-snapshot
Theory of Valuation: Overview and Recent Developments

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.11606/t.12.2019.tde-15082019-154129openalex-snapshot
IFRS 9 e o novo tratamento contábil do próprio risco de crédito de passivos financeiros designados ao valor justo: incentivos para a adoção antecipada e efeitos sobre a relevância da informação
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.