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Journal of Accounting and Finance in Emerging Economies, 2023 Purpose - This study empirically investigates the impact of compliance with International Financial Reporting Standard (IFRS) No. 9 on reducing financial risks in the banks listed on the Palestine Stock Exchange.
Maher M. Dorgham +2 more
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Efficient credit portfolios under IFRS 9
International Transactions in Operational Research, 2022 AbstractIn this paper, we devise a forward‐looking methodology to determine efficient credit portfolios under the IFRS 9 framework. We define and implement a credit loss model based on prospective point‐in‐time probabilities of default. We determine these probabilities of default and the credits' stage allocation through a credit stochastic simulation.
Rui Pedro Brito, Pedro Júdice
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Gevolgen van invoering IFRS 9: Europese banken onder de loep [PDF]
MAB, 2017 Banken dienen volgens IAS 8 zowel in hun jaarrekening als halfjaarberichten inzicht te geven in de impact van IFRS 9. Op basis van een analyse van jaarrekeningen over 2016 van 50 Europese banken komen we tot de conclusie dat in beperkte mate ...
Job Huttenhuis, Ralph ter Hoeven
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تأثير تطبيق معيار IFRS 9 في تقييم جودة الارباح في المصارف العراقية الخاصة
Tikrit Journal of Administrative and Economic Sciences, 2022 يهدف هذا البحث في تقييم جودة الارباح بعد تطبيق معيار الدولي للإبلاغ المالي IFRS 9 في المصارف العراقية الخاصة، ولغرض تحقيق أهداف البحث قام الباحث بقياس تأثير المعيار IFRS 9 في جودة الارباح المصارف العراقية الخاصة بدلالة ممارسة الارباح (استخدام أنموذج ...
Hasanain S. Rashid +1 more
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Development of Rating Models under IFRS 9
CECCAR Business Review, 2021 Before the release of the IFRS 9 standard Financial Instruments in 2014, the development of a rank ordering mechanism was mostly known through the Basel capital accords requirements for the computation of regulatory capital, as well as the economic ...
Ioan-Codruț ȚURLEA
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Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 [PDF]
Accounting in Europe, 2016 AbstractEU Regulation requires that any international accounting standards (International Financial Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International Accounting Standards Board (IASB) meet three sets of criteria before they become binding for EU-based companies: a ‘true and fair view’ criterion, a list of ...
Bischof, Jannis, Daske, Holger
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De invoering van IFRS 9 bij Europese banken; Een vervolgstudie [PDF]
MAB, 2018 Banken dienen volgens IAS 8 in hun jaarrekening inzicht te geven in de impact van IFRS 9. Deze standaard dient vanaf 1 januari 2018 toegepast te worden en is derhalve al van toepassing op het moment dat de jaarrekening over 2017 is gepubliceerd. Op basis
Job Huttenhuis, Ralph ter Hoeven
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Polityki Europejskie, Finanse i Marketing, 2023 The aim of the research was to identify the financial consequences of introducing IFRS 9 in a leading commercial bank in Poland. The research period was six years and covered the years 2015-2020.
Sławomir Juszczyk +4 more
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IFRS 9 implementation and bank risk
Accounting Forum, 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.
Anthony Kyiu, Vincent Tawiah
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The impact of the expected credit loss model under IFRS 9 on loan loss recognition timeliness: early evidence from the Egyptian banks [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The central bank of Egypt (CBE) has obligated the Egyptian banks as of 2019 to apply IFRS 9 to provide more timely information about the expected credit losses (ECL).
کريم منصور على حسوبة
doaj +1 more source