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 …

Purpose In 2018, the International Financial Reporting Standard 9-Financial Instruments
became mandatory, effectively changing the underlying accounting principles of financial …

This paper aims to investigate whether and how the top-down amplification of economic
growth targets affects banks' loan loss provision (LLP). We find that banks in prefecture-level …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

We explore whether the shift to the Expected Credit Loss model (ECL) helps Loan Loss
Provisions (LLPs) anticipate future overall banking risk as compared to the Incurred Credit …

This paper provides early descriptive evidence on the effect of the adoption of IFRS 9 and
COVID-19 on banks' lending and regulatory capital. Using a sample of Spanish quoted …

The purpose of this study is to present a sustainable (or green) loan loss provisioning
system that align bank loan loss provisioning with the sustainable development goals. The …

Purpose This paper examines the impact of International Financial Reporting Standards
(IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial …

We investigate how provisioning models interact with bank regulation to affect banks' risk‐
taking behavior. We study an accuracy versus timeliness trade‐off between an incurred loss …

We examine whether the adoption of the current expected credit losses (CECL) model,
which reflects forward-looking information in loan loss provisions (LLP), improves banks' …