In response to the Covid-19 crisis, EU leaders agreed on the creation of a€ 750bn recovery
fund (the Next Generation EU, NGEU). We investigate the short-term impact of this landmark …

Using a difference-in-differences (DID) design, this study examines the effect of shifting from
the incurred credit loss model (ICL model) to the expected credit loss model (ECL model) on …

This article delves into the pro-cyclicality of loan loss provisions (LLPs) and earnings
management, along with equity management, in Portuguese banks against the backdrop of …

This study focuses on investor reactions to financial instrument recognition and
measurement in the banking sector under the new International Financial Reporting …

Abstract The Financial Accounting Standards Board recently replaced the “incurred loss”(IL)
model of credit loss recognition with the “current expected credit loss”(CECL) model to …

Purpose This study aims to investigate the opacity of bank assets because of the
International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the …

Abstract Changes in accounting standards affect the formation of loan loss provisions (LLP),
which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward …

This article delves into the pro-cyclicality of Loan Loss Provisions (LLPs) and earnings
management, along with equity management, in Portuguese banks against the backdrop of …

Persaingan antar bank umum yang semakin cepat serta kompleks menyebabkan adanya
perubahan–perubahan regulasi yang mengikat pada bank umum. Salah satu perubahan …

The objective of this study was to determine whether the change in the accounting for loan
loss provisions (LLPs) from allowing low levels of professional judgement to a new standard …