reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

variables were selected on a holistic basis and relate to a bank's earnings situation (profit and loss statement view), risk … asymmetries between the bank and investors.Our results support the overall hypothesis that own credit disclosure is a function of … adjustment on the bank's return on equity ratio (RoE) and the overall amount of financial liabilities designated at fair value …

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 …

net chargeoffs, non-performing loans, and bank failures over both short and long time horizons. Further tests indicate …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending … capital distributions. We consider a variety of approaches to address uncertainty regarding the management of bank capital and …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …

. 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 …