Mariya Gubareva holds a PhD in Economics (2013) from ISEG – Lisbon School of Economics and Management of the University of Lisbon. Currently, she is Vice-Dean for Research and Professor of Economics and Finance at ISCAL – Lisbon Accounting and Business School of the Lisbon Polytechnic Institute, and Researcher at SOCIUS/CSG – Research Center in Social Sciences and Management. She coordinates several research projects, serves at the Scientific Committees of diverse international conferences in the fields of Economics and Finance and at the Editorial Board of Investment Management and Financial Innovations journal. Mariya authored several publications in international peer reviewed journals. Her research interests comprise financial economics including risk management and focus on financial stability and international capital flows among many others.
This paper presents an International Financial Reporting Standard 9 (IFRS 9) compliant solution related to expected credit loss modeling.