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The effect of IFRS 9 on comparability [PDF]

Accounting and Business Research
This study examines the impact of IFRS 9 adoption on accounting comparability in the banking industry. Our findings indicate that overall the adoption of IFRS 9 is associated with a decrease in accounting comparability. The adoption of the expected credit loss model is identified as the primary driver of reduced comparability, while we provide some ...
Joana Cardoso Fontes, Argyro Panaretou, Catherine Shakespeare   +2 more
openaire   +1 more source

IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]

Annals of the University of Oradea: Economic Science, 2020
IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena, ACHIM Luminita, DESPA Madalin, TURLEA Codrut   +3 more
doaj  

The Governance and Disclosure of IFRS 9 Economic Scenarios

Journal of Risk and Financial Management, 2023
Extraordinary economic conditions during the COVID-19 pandemic caused many IFRS 9 impairment models to produce unreliable results. Severe market reactions, resulting from unprecedented events, prompted swift action from the regulatory authorities to maintain the financial system’s stability.
openaire   +2 more sources

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Credit Scoring – General Approach in the IFRS 9 Context

Audit Financiar, 2021
With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses.
doaj   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective

Enfoque
Objective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specific ...
Carlos William Lima Ribeiro, Jorge Luiz De Santana Júnior, Renê Coppe Pimentel, Bruno Meirelles Salotti   +3 more
doaj   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source