Add to ORKGAbstract. IFRS 9 brings significant changes in banking industries. IFRS 9 introduces an expected credit loss model that has an impact on loan loss provisions. This study examines loan loss provisions and discretionary loan loss provisions before and after the adoption of IFRS 9. This study uses a sample of banks in European countries and employs univariate analysis to test developed hypotheses. Our results suggest there is no significant difference in loan loss provisions and discretionary loan loss provisions after the adoption of IFRS 9. The findings of this study help standard setters and regulatory for the future development standard by showing the effect of IFRS 9 on loan loss provisions.Keywords: IFRS 9, Loan Loss Provisions, Discreti...
Purpose This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on e...
textabstractExecutive summary Prior research suggests that banks have an incentive to smooth income ...
This study addreses a first post-implementation review of the IFRS 9. Precisely, I focus on short-te...
This research investigates how the adoption, in 2018, of the IFRS 9 standard has affected banks’ loa...
As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, re...
In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual l...
During disturbing financial times, the economy suffers from the lack of provisioning that companies ...
International audiencePurpose – This study aims to empirically examine the post-adoption effects of ...
The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credi...
During disturbing financial times, the economy suffers from the lack of provisioning that companies ...
Purpose: The presented study is aimed at examining the impact of the above amendment on the amount o...
Prior research has shown that loan loss provisions are primarily used as a tool for earnings managem...
IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be b...
In this paper, we investigate the impact of IFRS 9 – Financial instruments on bank risk. Using a sam...
This paper examines the interaction of the International Financial Reporting Standard (IFRS) 9 expec...
Purpose This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on e...
textabstractExecutive summary Prior research suggests that banks have an incentive to smooth income ...
This study addreses a first post-implementation review of the IFRS 9. Precisely, I focus on short-te...
This research investigates how the adoption, in 2018, of the IFRS 9 standard has affected banks’ loa...
As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, re...
In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual l...
During disturbing financial times, the economy suffers from the lack of provisioning that companies ...
International audiencePurpose – This study aims to empirically examine the post-adoption effects of ...
The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credi...
During disturbing financial times, the economy suffers from the lack of provisioning that companies ...
Purpose: The presented study is aimed at examining the impact of the above amendment on the amount o...
Prior research has shown that loan loss provisions are primarily used as a tool for earnings managem...
IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be b...
In this paper, we investigate the impact of IFRS 9 – Financial instruments on bank risk. Using a sam...
This paper examines the interaction of the International Financial Reporting Standard (IFRS) 9 expec...
Purpose This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on e...
textabstractExecutive summary Prior research suggests that banks have an incentive to smooth income ...
This study addreses a first post-implementation review of the IFRS 9. Precisely, I focus on short-te...