Citations (34)
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Ning Du, Alessandra Allini & Marco Maffei. (2023) How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9. Accounting and Business Research 53:6, pages 699-722.
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Anthony Kyiu & Vincent Tawiah. (2023) IFRS 9 implementation and bank risk. Accounting Forum 0:0, pages 1-25.
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Selina Orthaus & Daniel Rugilo. (2023) Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9. Accounting in Europe 20:1, pages 93-119.
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Laith Akram Al-Qudah, Hanan Ahmad Qudah, Aiman Mahmoud Abu Hamour, Yazan Abu Huson & Mohammad Zakaria Al Qudah. (2022) The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan. Cogent Business & Management 9:1.
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Araceli Mora. (2022) Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'. Accounting and Business Research 52:6, pages 680-689.
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Minyue Dong & Romain Oberson. (2022) Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk. Accounting and Business Research 52:6, pages 641-679.
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Romain Oberson. (2021) The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence. European Accounting Review 30:5, pages 959-987.
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Shamsun Nahar & Mosammet Asma Jahan. (2021) Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee. Accounting in Europe 18:3, pages 378-406.
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Maja Zaman Groff & Barbara Mörec. (2021) IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia. Economic Research-Ekonomska Istraživanja 34:1, pages 670-686.
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Begoña Giner, Alessandra Allini & Annamaria Zampella. (2020) The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector. Accounting in Europe 17:2, pages 129-157.
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Araceli Mora, Anne McGeachin, Mary E. Barth, Richard Barker, Alfred Wagenhofer & Peter Joos. (2019) Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018. Accounting in Europe 16:3, pages 237-255.
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Jannis Bischof, Daniel Foos & Jan Riepe. Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?. European Accounting Review 0:0, pages 1-31.
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Articles from other publishers (22)
Alba Gómez-Ortega, Ana Licerán-Gutiérrez & Maria de la Paz Horno-Bueno. (2023) Income smoothing management and loan loss provisions in the banking system. The Journal of Risk Finance 24:5, pages 537-553.
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Alessandra Allini, Fiorenza Meucci, Flavio Spagnuolo & Annamaria Zampella. (2023) What drives discretionary loan loss provisions? The role of banks' business model, listing status and COVID-19 crisis in the European banking sector. FINANCIAL REPORTING:2, pages 71-96.
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Miguel Arce, Begoña Giner & Mohammed Amin Taleb. (2023) Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts. Journal of Accounting and Public Policy 42:6, pages 107150.
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Stylianos Efstratios Vatis, Michail Nerantzidis, George Drogalas & Evangelos Chytis. (2023) Connecting IFRS and earnings management: a bibliometric analysis. Journal of Accounting Literature.
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Yadira Salazar, Paloma Merello & Ana Zorio-Grima. (2023) IFRS 9, banking risk and COVID-19: Evidence from Europe. Finance Research Letters 56, pages 104130.
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Trang H. Dao, Amedeo Pugliese & Joshua Ronen. (2022) Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements. Journal of Business Finance & Accounting 50:7-8, pages 1206-1239.
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Mohammadmahdi Norouzpour, Egor Nikulin & Jeff Downing. (2023) IFRS 9, earnings management and capital management by European banks. Journal of Financial Reporting and Accounting.
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Selina Orthaus, Christoph Pelger & Christoph Kuhner. (2022) The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*. Contemporary Accounting Research 40:1, pages 41-88.
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Qinglu Jin & Sirui Wu. (2023) Shifting from the incurred to the expected credit loss model and stock price crash risk. Journal of Accounting and Public Policy 42:2, pages 107014.
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Andrea Miglionico. 2023. Risk Sharing in the Euro Area. Risk Sharing in the Euro Area
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Alba Gómez-Ortega, Vera Gelashvili, María Luisa Delgado Jalón & José Ángel Rivero Menéndez. (2022) Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view. The Journal of Risk Finance 23:4, pages 437-455.
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Alessandro Mechelli & Riccardo Cimini. (2020) The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. Journal of Management and Governance 25:4, pages 1241-1266.
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Fernando Galdi, André De Moura & Robson França. (2021) Loan loss provision models in Brazilian banks. Meditari Accountancy Research 29:6, pages 1473-1491.
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Riccardo Macchioni, Alessandra Allini & Martina Prisco. (2021) Expected credit losses and managerial discretion. Current practices and future challenges. MANAGEMENT CONTROL:3, pages 111-134.
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Costanza Di Fabio, Paola Ramassa & Alberto Quagli. (2021) Income smoothing in European banks: The contrasting effects of monitoring mechanisms. Journal of International Accounting, Auditing and Taxation 43, pages 100385.
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Brian A Rutherford. (2020) Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation. Philosophy of Management 19:4, pages 499-523.
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Bernhard Eder. (2021) Revisiting the Dualism of Point-in-Time and Through-the-Cycle Credit Risk Measures. SSRN Electronic Journal.
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Matthias Bank & Bernhard Eder. (2021) A Review on the Probability of Default for IFRS 9. SSRN Electronic Journal.
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Daniel Rugilo. (2021) Analysing the growing interplay of accounting and regulatory capital: A state-of-the-art review. SSRN Electronic Journal.
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Despoina Ntaikou, Georgios Vousinas & Dimitris Kenourgios. (2021) The expected impact of IFRS 9 on the Greek banking system’s financial performance: theoretical considerations and insights. SSRN Electronic Journal.
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Muhabie Mekonnen Mengistu, Jeffrey Ng, Walid Saffar & Janus Jian Zhang. (2022) Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model. SSRN Electronic Journal.
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Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
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