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 …

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 …

) respectively in Nigeria in the recent past. Methodology: Bank-level unbalanced panel datasets of a sample 16 DMBs, which are … on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

the explicit inclusion of volatile fair value estimates in regulatory bank capital adequacy assessments. I do not, however … to a bank's external stakeholders about its financial position and performance. I also show that higher fair value … volatility of investment securities, lower bank capital, and larger AFS security holdings increase banks' marginal contribution …

Bank capital requirements are based on a mix of market values and book values. We investigate the effects of a policy … banking organizations. Our analysis is based on security-level data on individual bank portfolios matched to bond …

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 … during IFRS was engendered by use of LLPs for capital management and earnings smoothing rather than earnings signalling as …