Standard (IFRS) 9 to estimate loan losses, which replaces the incurred loss model under International Accounting Standard (IAS … the shift to the ECL model improves the timeliness of loan loss recognition. However, under the IFRS 9 regime managers … IFRS 9 improves the relevance of LLPs for credit default swap (CDS) pricing. I report that LLPs under IFRS 9 are …

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 …

) respectively in Nigeria in the recent past. Methodology: Bank-level unbalanced panel datasets of a sample 16 DMBs, which are … on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …

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

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross …-country comparability and predictive ability of loan loss allowances. Given bank supervisors’ keen interest in comparable and adequate loan … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption …

We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending … capital distributions. We consider a variety of approaches to address uncertainty regarding the management of bank capital and …

. 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 …

voluntary, not mandatory, adoption of IFRS in Nigeria. I find evidence of signaling only after including interaction terms in …) banks have some incentive to signal via LLP in the post-IFRS period relative to the pre-IFRS period (iii) banks have joint … motivations to manipulate LLP and may face trade-offs in the choice of managing regulatory capital or smoothing income in the post-IFRS …