Search Results - subject:"STANDARDS"

Kund, Arndt-Gerrit; Rugilo, Daniel - 2023

IFRS 9 substantially affects the financial sector by changing the impairment methodology for credit losses. This paper analyzes the implications of the change from IAS 39 to IFRS 9 in the context of bank resilience. We shed light on two effects. First, the “cliff-effect”, which refers to...

Persistent link: https://www.econbiz.de/10014256982

Does IFRS Convergence Affect Earnings Quality and Market Volatility?

Elbolok, Rasha; Elghateet, Sara; Elhawary, Engy - 2023

In 2006, Egypt issued new standards to be in line with the International Financial Reporting Standards (IFRS). The new … Egyptian Accounting Standards (EAS) were created with the intention of making financial statements more comparable and … transparent, and they replaced the country’s previous 1997 and 2002 standards. This study aims to investigate how these new …

Persistent link: https://www.econbiz.de/10014258007

Dynamics of Loan Loss Provisions, Trade Openness, and IFRS in BRICS

Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin … - 2023

We empirically investigate whether the presence of trade openness in a bank-domiciled country affects how banks might employ loan loss provisions to smooth out their earnings, and how adopting IFRS can mitigate it. Using fixed-effect and two-step system panel GMM estimators, we find that trade...

Persistent link: https://www.econbiz.de/10014258253

Does IFRS 9 increase banks' resilience?

Kund, Arndt-Gerrit; Rugilo, Daniel - 2023

Persistent link: https://www.econbiz.de/10014230334

IFRS adoption and foreign direct investment in Sub-Saharan African countries : does the levels of Adoption Matter?

Fisseha, Fentaw Leykun - In: Cogent business & management 10 (2023) 1, pp. 1-16

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect …

Persistent link: https://www.econbiz.de/10014466917

The adoption of IFRS for SMEs in the northern sector of Ghana : a case of structural equation modeling

Sappor, Peter; Sarpong, Francis Atta; Seini, Rezikatu … - In: Cogent business & management 10 (2023) 1, pp. 1-32

, normative and environmental factors influenced the adoption of standards among the SMEs. It utilized an explanatory research …

Persistent link: https://www.econbiz.de/10014467976

IFRS 17 Challenges for Reinsurance : Fitting a Square Peg in a Round Hole

Winkler, Michael; Kansal, Sunil - 2023

This article provides an insightful overview of the challenges encountered by the insurance industry when applying the requirements of IFRS 17 to reinsurance contracts. Through the metaphor "Fitting a Square Peg in a Round Hole," the author effectively captures the complexities and difficulties...

Persistent link: https://www.econbiz.de/10014349739

Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior

Mies, Michael; Menk, Michael Torben - 2023

Academic research on loan loss provisioning and the earlier incurred credit losses (ICL) model has a long tradition in the literature. Academic criticism of the ICL was taken up by the Financial Stability Board after the financial crisis of 2018, leading to a fundamental revision of accounting...

Persistent link: https://www.econbiz.de/10014349809

Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?

Liu, Jiancheng (Duncan); Shi, Wei; Zeng, Cheng (Colin); … - 2023

We investigate how the mandatory adoption of International Financial Reporting Standards (IFRS) by publicly listed …

Persistent link: https://www.econbiz.de/10014350647

From Leases to Ratios : The Impact of IFRS 16 on Financial Statements

Lopes, Ana Isabel; penela, daniela - 2023

Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining three types of effects: a combined effect, a...

Persistent link: https://www.econbiz.de/10014352608