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 …

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 existing clients. The scheme utilizes the credit models …. Restricting profitability measurement to a time horizon of one year as often observed in practice could be misleading. Although …

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 …

878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target …, (2) are in non-recessionary periods, and (3) are more profitable. I also find that bank internally set regulatory capital …

We analyse the impact of the adoption of expected credit loss accounting (IFRS 9) on the timeliness and potential …. Additionally, banks with a larger capital headroom provision significantly more, particularly for loans using IFRS 9. This suggests …

that supervision should include a comprehensive view of different bank risk dimensions. …

circumstances. The model, which measures additional bank capital required to compensate for fluctuating credit risk, is a novel …

buffers on the profitability and risk behavior of Indonesian commercial banks from 2010 to 2020. The findings reveal that … stability and stronger shareholder engagement. This ultimately benefits the bank and its stakeholders in the long run. However …-taking and prudent risk management to achieve optimal profitability. It underscores the need for banks to prioritize robust risk …

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