Results 101 to 110 of about 1,021 (120)

CECL and IFRS9 expected credit loss estimation in uncertain economic environments

Journal of Risk Management in Financial Institutions, 2021
This paper introduces a multiple-scenario expected credit loss framework for capturing uncertainty in economic environments. The framework leverages default likelihood and severity information and their relation to economic activity and provides a more robust approach to the estimation of portfolio losses during periods of significant market ...
J. Soběhart
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The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches

Journal of Islamic Accounting and Business Research, 2023
Purpose This paper aims to examine the impact of the mandatory adoption of (International Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and impairment loan loss in Gulf banks. This study also investigates potential variations in outcomes compared to prior models and explores the use of the Callaway and Sant’Anna
M. Abuaddous
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Convexity and correlation effects in expected credit loss calculations for IFRS9/CECL and stress testing

Journal of Risk Management in Financial Institutions, 2017
This paper demonstrates that the convexity of PD functions as well as the correlation among probability of default (PD), loss given default (LGD) and exposure at default (EAD) outcomes impart skewness to the credit-loss, probability-distribution function (PDF) and thereby increase the expected values of credit losses (ECLs) by as much as 20 per cent or
Gaurav Chawla, Lawrence R. Forest, Scott D. Aguais   +2 more
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Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments

Journal of Islamic Accounting and Business Research, 2016
Purpose This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets. Design/methodology/approach This paper adopts qualitative method via the study of documents and textual ...
Zurina Shafii, Abdul Rahim Abdul Rahman
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أثر تبني معيار التقارير المالية الدولية "IFRS9" على تكلفة رأس المال:, دراسة تطبيقية على عينة من المصارف العراقية

مجلة جامعة كركوك للعلوم الإدارية والاقتصادية, 2023
شيماء أحمد محمود إسماعيل, علياء إبراهيم حسين   +1 more
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دور نموذج خسائر الائتمان المتوقعة حسب معيار الإبلاغ المالي IFRS9 في ملائمة وموثوقية المعلومات المحاسبية

مجلة الاستراتيجية والتنمية, 2021
لعلاونة محمد الأمين لعلاونة محمد الأمين, فايزة زرقط   +1 more
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إشكالية الاعتراف والقياس للأدوات المالية وفق IFRS9

مجلة الدراسات الاقتصادية والمالية, 2019
علي العبسي علي العبسي, لعبيدى مهاوات, محمد الهادي ضيف الله   +2 more
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A Study on the Accounting and Taxation Effects of Bank due to IFRS9

Korean Accounting Journal, 2020
Yu-jeong Shin, Young-Han Lee
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مدى مساهمة المعيار الدولي للتقارير المالية "IFRS9" في الحد من المخاطر المالية الائتمانية لشركة يمن موبايل للهاتف النقال

مجلة القلم
وهيب محمود محمد عبدالله السبائي, محمد حمود السمحي   +1 more
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قياس الأثار الناتجه عن تطبيق نموذج الخسائر الأئتمانيه المتوقعه (ECL) الواردة بالمعيار(IFRS9) علي إداره المخاطر والربحية في البنوك دراسة تطبيقية

مجلة البحوث الإدارية
غاده احمد نبيل أبراهيم مسعود
openaire   +2 more sources