Loan loss reserves make up an essential part of a bank's soundness and more generally its viability. An under …-provisioned reserve account implies that capital ratios may overstate a bank's ability to absorb future losses. For this reason, both … signal future profitability, although the latter motive also appears to have weakened after the introduction of IAS-39 …

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 …

adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present …

Banking Supervision, in response to the introduction of the International Financial Reporting Standard 9 (IFRS 9), which … assets. Using a sample of publicly listed European banks from 2016 to 2019, we find that bank CTA adoption choice is … associated with neutral factors captured by bank-specific fundamental characteristics, and potential opportunistic factors …

. 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 …

bank's socially desirable liquidity provision ex interim (social cost). Aiming to implement sound risk-taking, the …

The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using … not apply IFRS 9 around this cut-off. This pattern is consistent with a strategic use of the increased reporting … introduction of IFRS 9 will likely also be associated with real economic effects. …

This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of … more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial …

impaired loans. In this article, we propose a comprehensive scheme for calculating the profitability of a loan that could be … used both for setting risk-based interest rates when originating a loan and for accurately determining the profitability of … performance over the full life cycle of a loan. Restricting profitability measurement to a time horizon of one year as often …