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Keywords: IFRS 9
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Journal Articles
Unraveling the impact of IFRS 9 expected credit loss model in the banking sector: an event study analysis
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 06 August 2025
... into investigating the effect of IFRS 9 on the variation in stock returns. Design/methodology/approach This study uses an event study methodology to investigate whether the adoption of IFRS 9 has a significant impact on the performance of banks listed on the Amman Stock Exchange ( ASE ). The analysis...
Journal Articles
IFRS 9, earnings management and capital management by European banks
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (5): 1990–2006.
Published: 05 June 2023
...Mohammadmahdi Norouzpour; Egor Nikulin; Jeff Downing Purpose The purpose of this paper is to compare earnings management (EM) and capital management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9, banks have more discretion in recognizing loan-loss provisions than...
