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 …

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

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

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

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 …

Standard (IFRS) 9 to estimate loan losses, which replaces the incurred loss model under International Accounting Standard (IAS … the shift to the ECL model improves the timeliness of loan loss recognition. However, under the IFRS 9 regime managers … IFRS 9 improves the relevance of LLPs for credit default swap (CDS) pricing. I report that LLPs under IFRS 9 are …