employ loan loss provisions to smooth out their earnings, and how adopting IFRS can mitigate it. Using fixed-effect and two …. The effect is more evident in banks that make financial reports under IFRS. Additionally, IFRS generally restricts … rules (IFRS) and enforcement (better institutional settings) interact to enhance earnings quality. This study finds that …

concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial … discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of … manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite …

build provisions based on forward-looking expected loss models. When there is a significant increase in credit risk of a …

IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be based on more … IFRS 9 affects the path of Norwegian banks' credit losses in bad times. We analyse the effects of IFRS 9 by calculating and … comparing the paths of banks' credit losses under IAS 39 and IFRS 9 in the period 2001-2017. Our results suggest that IFRS 9 may …