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 …

In the wake of the 2008 financial crisis, bank regulators are paying more attention to derivatives. In a move that can … be seen as a step away from fair-value accounting, bank regulators (Basel III) have proposed to calculate bank leverage … of regulatory ratios, the proposed changes will also improve bank disclosure of exposure to credit derivatives. This …

) and the Liquidity Coverage Ratio (LCR), are likely to impact banks’ profitability (i.e., ROA), capital levels and default … to explain the variation in a measure of a bank’s default risk (approximated by Z-score) and how these effects make their … probabilities of default. Conversely, the impact on banks’ profitability is less clear-cut; what seems to matter is banks’ funding …

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 …

This paper addresses the trade-off between additional loss-absorbing capacity and potentially higher bank risk …

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. …