Arbeitspapier
Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling
In this paper (letter) I discuss how blockchains potentially could affect the way credit risk is modeled, and how the improved trust and timing associated with blockchain-enabled real-time accounting could improve default prediction. To demonstrate the (quite substantial) effect the change would have on well-known credit risk measures, a simple case-study compares Z-scores and Merton distances to default computed using typical accounting data of today to the same risk measures computed under a hypothetical future blockchain regime.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Paper ; No. 2016:4
- Klassifikation
-
Wirtschaft
Bankruptcy; Liquidation
Corporate Finance and Governance: Other
Accounting
Auditing
- Thema
-
blockchain
credit risk modeling
real-time accounting
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Byström, Hans
- Ereignis
-
Veröffentlichung
- (wer)
-
Lund University, School of Economics and Management, Department of Economics
- (wo)
-
Lund
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Byström, Hans
- Lund University, School of Economics and Management, Department of Economics
Entstanden
- 2016
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