The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset … (LGD), and exposure at default (EAD). The IFRS 9 standard requires that the ECL model accommodates the influence of the … on impairments. This paper proposes a methodology based on principal component regression (PCR) to adjust IFRS 9 PD term …

We propose a model for risk adjustment, in the context of IFRS 17, for surrender risk. Surrender rates are assumed to …

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect … insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the … interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most …

The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study …, the PLS-SEM was used in analyzing the data. The study revealed that the majority of SMEs were aware of IFRS for SMEs in … financial reporting to a high extent. The study further found that most SMEs did not fully comply to the IFRS for SMEs in …

Standards (IFRS) adoption in Europe with a specific focus on different enforcement environments. Following prior studies, we … critical review indicates that the consequences of IFRS adoption depend on the country's enforcement environment. If a country … has strong enforcement, then the consequences of IFRS adoption are more pronounced for both positive and negative …

International Financial Reporting Standard 15 (IFRS 15) in a developing market-namely, the Egyptian Stock Exchange. Further, our … study examines the difference in IFRS 15ʹs effects on the financial statement accounts between the early adopters and the …, we found that board size significantly negatively affects the early adoption of IFRS 15. In contrast, female directors …

(IFRS) on information flow and stock price informativeness throughout the pre-IFRS (2007-2011), transition (2012-2014), and … post-IFRS (2015-2019) adoption periods, as determined by stock price synchronicity (SYNCH). This study examines if IFRS has … investigated in this study, with the post-IFRS period having the lowest value. After that, SYNCH values steadily recovered. This …