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

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 …

There is a popular belief that the confluence of bank capital rules and fair value accounting helped trigger the recent … investments which further depressed prices. This ultimately led to bank instability and the credit effects that reached a peak … may have been other more significant factors putting stress on bank regulatory capital …

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

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

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

This paper examines how fair value accounting can create financial contagion among banks and therefore increase bank …, a healthy bank obtains additional regulatory capital to absorb a failing bank, which would otherwise be liquidated in a … less efficient secondary market, thereby saving regulators' costs. On the other hand, the otherwise healthy bank becomes …