A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss
Cogent Economics & Finance, 2020 The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD).
Willem Daniel Schutte +4 more
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Should the advanced measurement approach be replaced with the standardized measurement approach for operational risk? [PDF]
, 2016 Recently, Basel Committee for Banking Supervision proposed to replace all approaches, including Advanced Measurement Approach (AMA), for operational risk capital with a simple formula referred to as the Standardised Measurement Approach (SMA). This paper
Chapelle, Ariane +3 more
core +4 more sources
Baltic Journal of Economic Studies, 2021 The relevance of the article stems from the current level of non-performing loans (NPLs), which remain very high and pose risks of financial instability in Cyprus.
Tatjana Ptasica
doaj +1 more source
Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting [PDF]
, 2018 Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis.
Heald, David, Hodges, Ron
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Tikrit Journal of Administrative and Economic Sciences, 2020 يهدف البحث الى عرض وتحليل دور اعداد القوائم المالية وفق لمعيار الابلاغ المالي الدولي 9 "الادوات المالية" والذي الزم تطبيقه مؤخرا من قبل البنك المركزي العراقي في التصنيف الائتماني وفق الوكالات العالمية، وذلك من خلال دراسة علاقة وتأثير القوائم المالية ...
Hasanain Salim Rasheed
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Stress testing International Financial Reporting Standards (IFRSs) : Accounting for stability and the public good in a financialized world [PDF]
, 2015 This is a pre-copyedited, author-produced PDF of an article accepted for publication in Accounting, Economics and Law - a Convivium following peer review. The version of record [Andersson, T. et al, 6:2 (93-118), first published online November 13, 2015,
Andersson, Tord +4 more
core +1 more source
Provisiones mirando hacia adelante: Oferta de crédito y toma de riesgos [PDF]
, 2021 Este documento analiza los efectos reales, financieros y de toma de riesgos bancarios asociados al cambio en el cálculo de las provisiones de los préstamos con base en pérdidas esperadas a las calculadas con base en pérdidas incurridas.
Morais, Bernardo +4 more
core +1 more source
Determinants of IFRS compliance in Africa: analysis of stakeholder attributes [PDF]
, 2019 Purpose: This paper examines the drivers of companies’ compliance with IFRS using the stakeholder salience theory. Research Methods: We have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. Our study
Boolaky, Pran, Tawiah, Vincent
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IFRS 9 implementation and bank risk [PDF]
, 2023 In this paper, we investigate the impact of IFRS 9 – Financial instruments on bank risk. Using a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in bank risk following the implementation of IFRS 9.
Kyiu, Anthony, Tawiah, Vincent
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The Impact of IFRS 9 on Commercial Banks’ Performance: Evidence from Cambodia [PDF]
, 2022 Following the criticism directed at IAS 39, the IASB issued a standard for financial instruments IFRS 9. This study sheds light on the impact of applying this new standard on Cambodian commercial banks’ financial performance. Using ROA and ROE as proxies
Azhar, Zubir
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