Loan loss reserves make up an essential part of a bank's soundness and more generally its viability. An under …-provisioned reserve account implies that capital ratios may overstate a bank's ability to absorb future losses. For this reason, both … signal future profitability, although the latter motive also appears to have weakened after the introduction of IAS-39 …

analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … bank resilience through lower capital levels. In the absence of archival data of IFRS 9 and their potential biases due to …IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper …

influence TLLP and DLLP represented by absolute value of DLLP (ADLLP). This represents an increase in profitability without … reduction in provisioning level noticeable during IFRS. The situation of Nigerian banks threatened by solvency risk use of LLPs …. However, improvement was noticeable for risky Nigerian banks during IFRS. The managerial discretionary use of LLPs especially …

USA banking industry. The findings show that bank capital and credit risk influence profitability in Asian developed … findings of the simultaneous equations model indicate that bank capital has a positive impact on profitability in large and … medium banks, whereas the profitability of banks influences the bank capital positively in case of large banks and negatively …

In the wake of the 2008 financial crisis, bank regulators are paying more attention to derivatives. In a move that can … be seen as a step away from fair-value accounting, bank regulators (Basel III) have proposed to calculate bank leverage … of regulatory ratios, the proposed changes will also improve bank disclosure of exposure to credit derivatives. This …

adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present …

) and the Liquidity Coverage Ratio (LCR), are likely to impact banks’ profitability (i.e., ROA), capital levels and default … to explain the variation in a measure of a bank’s default risk (approximated by Z-score) and how these effects make their … probabilities of default. Conversely, the impact on banks’ profitability is less clear-cut; what seems to matter is banks’ funding …

corresponding risk-taking, the ensuing effect on their profitability and the respective publication effect. Exploiting the …

Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … assets. Using a sample of publicly listed European banks from 2016 to 2019, we find that bank CTA adoption choice is … associated with neutral factors captured by bank-specific fundamental characteristics, and potential opportunistic factors …