data and then discusses the implications of the findings for provisioning in stage 3 under IFRS 9. This analysis is … definition before the implementation of IFRS 9. Based on our results, we find significant asymmetries in the Czech banks … procyclically than their peers with lower credit risk. If this behaviour persists under IFRS 9 and banks do not change their …

expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …

International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … and for pricing of risk. This paper analyzes the gains in transparency from the implementation of IFRS in Europe as of …