Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how … 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 …

Effective from January 1, 2018, IFRS 9 changed banks' accounting for the impairment of financial assets by replacing … the incurred credit loss (ICL) model with the expected credit loss (ECL) model, which enhances the timeliness of … ECL model on loan loss recognition timeliness (LLRT). The results of our difference-in-differences analysis reveal that …

incurred loss model in the post-IFRS 9 period, i.e., LLP are based less on objective determinants after IFRS adoption …IFRS 9 introduced a new impairment model based on expected credit losses (ECL) rather than incurred losses to better … predictability of loan loss provisions (LLP) and potential consequences on market discipline. Specifically, I first investigate …

Our objective is to test-bed the new Expected Credit Loss (ECL) and Current Expected Credit Loss (CECL) models for bank … credit loss accounting to identify the potential consequences of their implementation. In particular, whether and how ECL and … CECL approaches could lead to divergence in credit loss accounting practices in the U.S. relative to the rest of the world …

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP …

Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in … extend the research field with an empirical contribution to the recognition of Loan Loss Provisions (LLPs) based on the … Expected Credit Loss model (ECL). By using a Difference-in-Differences research design, this paper aims to investigate the …