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 …

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 …

878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target …, (2) are in non-recessionary periods, and (3) are more profitable. I also find that bank internally set regulatory capital …

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 …

buffers on the profitability and risk behavior of Indonesian commercial banks from 2010 to 2020. The findings reveal that … stability and stronger shareholder engagement. This ultimately benefits the bank and its stakeholders in the long run. However …-taking and prudent risk management to achieve optimal profitability. It underscores the need for banks to prioritize robust risk …

that supervision should include a comprehensive view of different bank risk dimensions. …

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 …