mandatory for all banks was highly controversial. The regulators' view that such an inclusion would result in greater bank … of regulatory capital. Second, bank share prices reacted negatively (positively) to pronouncements that increased …

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 …