IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidade Estadual de Maringá
2024
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| _version_ | 1876457134630109184 |
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| author | Carlos William Lima Ribeiro |
| author_facet | Carlos William Lima Ribeiro |
| contents | IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective Carlos William Lima Ribeiro Jorge Luiz de Santana Rene Coppe Pimentel Bruno Meirelles Salotti Administración y Contabilidad Bank IAS 39 IFRS 9 Value Relevance Credit Impairment 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 determinants of the impairment magnitudes and the informational effects of the new standard.Method: The study is based on a sample of 149 listed banks from 12 countries from G20 and bivariate and multivariate analyses are applied.Results: Results indicate that credit impairment recognized under IFRS 9 is larger than under IAS 39, suggesting a more conservative accounting model and that the new standard affected banks’ performance and financial position. We show that IFRS 9 implementation was significantly different among countries, especially between high- and low-income countries and the information under IFRS 9 is more value-relevant than IAS39.Contributions: We add to the previous literature by documenting the initial impact of IFRS 9 implementation on financial statements and on value relevance, as well as the bank- and country-specific determinants of the level of this impact. 2024 artículo científico 1517-9087 https://www.redalyc.org/articulo.oa?id=307179074001 https://www.redalyc.org/journal/3071/307179074001/ https://www.redalyc.org/journal/3071/307179074001/html/ https://www.redalyc.org/journal/3071/307179074001/307179074001.epub https://www.redalyc.org/journal/3071/307179074001/movil 10.4025/enfoque.v43i3.64183 en http://www.redalyc.org/revista.oa?id=3071 Enfoque: Reflexão Contábil application/pdf Universidade Estadual de Maringá Enfoque: Reflexão Contábil (Brasil) Num.3 Vol.43 |
| format | Artículo científico |
| id | redalyc_307179074001 |
| institution | Redalyc |
| language | en |
| publishDate | 2024 |
| publisher | Universidade Estadual de Maringá |
| spellingShingle | IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective Carlos William Lima Ribeiro Administración y Contabilidad Bank IAS 39 IFRS 9 Value Relevance Credit Impairment IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective Carlos William Lima Ribeiro Jorge Luiz de Santana Rene Coppe Pimentel Bruno Meirelles Salotti Administración y Contabilidad Bank IAS 39 IFRS 9 Value Relevance Credit Impairment 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 determinants of the impairment magnitudes and the informational effects of the new standard.Method: The study is based on a sample of 149 listed banks from 12 countries from G20 and bivariate and multivariate analyses are applied.Results: Results indicate that credit impairment recognized under IFRS 9 is larger than under IAS 39, suggesting a more conservative accounting model and that the new standard affected banks’ performance and financial position. We show that IFRS 9 implementation was significantly different among countries, especially between high- and low-income countries and the information under IFRS 9 is more value-relevant than IAS39.Contributions: We add to the previous literature by documenting the initial impact of IFRS 9 implementation on financial statements and on value relevance, as well as the bank- and country-specific determinants of the level of this impact. 2024 artículo científico 1517-9087 https://www.redalyc.org/articulo.oa?id=307179074001 https://www.redalyc.org/journal/3071/307179074001/ https://www.redalyc.org/journal/3071/307179074001/html/ https://www.redalyc.org/journal/3071/307179074001/307179074001.epub https://www.redalyc.org/journal/3071/307179074001/movil 10.4025/enfoque.v43i3.64183 en http://www.redalyc.org/revista.oa?id=3071 Enfoque: Reflexão Contábil application/pdf Universidade Estadual de Maringá Enfoque: Reflexão Contábil (Brasil) Num.3 Vol.43 |
| title | IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective |
| topic | Administración y Contabilidad Bank IAS 39 IFRS 9 Value Relevance Credit Impairment |
| url | https://www.redalyc.org/articulo.oa?id=307179074001 https://www.redalyc.org/journal/3071/307179074001/ https://www.redalyc.org/journal/3071/307179074001/html/ https://www.redalyc.org/journal/3071/307179074001/307179074001.epub https://www.redalyc.org/journal/3071/307179074001/movil |