The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches
M Abuaddous - Journal of Islamic Accounting and Business Research, 2025 - emerald.com
Purpose This paper aims to examine the impact of the mandatory adoption of (International
Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and …
Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and …
Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)
MV Manya Orellana, MC González Rabanal - 2023 - e-spacio.uned.es
The pandemic has caused many businesses to experience a significant decline in revenue
and profitability, leading to a decrease in the value of their assets. As a result, companies …
and profitability, leading to a decrease in the value of their assets. As a result, companies …