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 …

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 …

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

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

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …

models in terms of correlation with actual bank losses and CDS spreads. The paper also shows how extreme measures can be used …