The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking
industry and how it affects the use of the conditional accounting conservatism concept. This …

This paper investigates the role of due process in legitimizing the International Accounting
Standards Board (IASB) and uses the development of IFRS 17-Insurance Contracts (IASB …

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 …

IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia
Page 1 Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=rero20 …

We investigate the role of prudential supervisors' independence in affecting income
smoothing behavior in European banks. Powerful national supervisors are predicted to …

The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included
changes to the status of prudence/conservatism, accompanied by a broader debate about …

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 …

The aim of this study is to test whether financial risk disclosures required by IFRS 7 and
Pillar 3 are value relevant for investors to support them in their investment decisions. The …

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 …

This study provides evidence of the combined effect of various monitoring mechanisms on
income smoothing through loan loss provisions using data on European banks across 25 …