Chief Editor
  • Ognyan Simeonov
National Editorial Board
  • Ognyan Simeonov, UNWE
  • Elka Todorova, UNWE
  • Plamen Mishev, UNWE
  • Maya Lambovska, UNWE
  • Todor Nedev, UNWE
  • Christina Nikolova, UNWE
  • Dorina Kabakchieva, UNWE
International Editorial Board
  • Dr. Damian Stantchev
    Edinburgh NAPIER University, UK

  • Dr. Ivaylo Vassilev
    University of Southampton,UK

  • Prof. Dr. Irina Kuzmina-Merlino
    Transport and Telecommunication Institute, Riga

  • Milan Zdravkovic
    University of Niš, Serbia

  • Prof. Dr. Niculae Mihaita
    Bucharest Academy of Economic Studies, Romania

  • Prof. Ricardo Jardim-Gonçalves, PhD
    UNINOVA institute, New University of Lisbon, Portugal

  • Prof. Ing. Jaroslav Belás, PhD
    Tomas Bata University in Zlín, Czech Republic

  • Prof. Dr. John Rijsman,
    Tilburg University

  • Prof. Ing. Zdenek Dvorák, PhD
    University of Zilina, Slovak Republic

  • Prof. Dr. Zoran Cekerevac
    “Union – Nikola Tesla” University in Belgrade, Serbia

Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks
YEARBOOK OF UNWE
year 2017

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

Abstract

This 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.

JEL: G21, M40, M48

Keywords

banks, credit risk, accounting information, impairments for credit losses, IFRS 9 Financial Instruments
Download Yearbook_2017_No1_Даниела Фесчиян, Радка Андасарова.pdf
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ISSN (print): 1312-5486
ISSN (online): 2534-8949