We analyse the impact of the adoption of expected credit loss accounting (IFRS 9) on the timeliness and potential …. Additionally, banks with a larger capital headroom provision significantly more, particularly for loans using IFRS 9. This suggests …

IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper … analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects … only recognized with hindsight, and thus late and abruptly. IFRS 9 was designed to mitigate this issue through a staging …