Open Review of Management, Banking and Finance

«They say things are happening at the border, but nobody knows which border» (Mark Strand)

The normative framework of non-performing loans: regulatory and accounting issues

by Andrea Miglionico Abstract: This article examines divergences in the definition of non-performing loans (NPLs) across countries, accounting regimes and firms. Currently no common definition of NPLs exists. From the point … Continue reading

24/12/2017