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 …

IFRS 9 introduced a new impairment model based on expected credit losses (ECL) rather than incurred losses to better ….e., changes in non-performing loans and the level of non-performing loans) decreases after the introduction of IFRS 9. Next, I … examine whether the arguably less objective LLP under IFRS 9 obscure market participants' ability to monitor the banks' risk …

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and …

IFRS, Nigerian DMBs' management of capital is identifiable with TLLP, while smoothing of earnings is peculiar to DLLP …. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not … management during IFRS by DMBs in solvency crisis against the only use of TLLP to manage capital found for the entire period …