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Special Section: IFRS 9 Financial Instruments

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability

Keep up to date with the latest research on this topic with citation updates for this article.

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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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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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Ying Chen, Chen Yang & Chi Zhang. (2022) Study on the influence of IFRS 9 on the impairment of commercial bank credit card. Applied Economics Letters 29:1, pages 35-40.
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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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Yolanda S. Stander. (2021) Quantifying the sources of volatility in the IFRS 9 impairments. South African Journal of Accounting Research 35:3, pages 191-218.
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Manuel Becker & Simon Linder. (2021) The unintended consequences of regulatory import: the Basel Accord’s failure during the financial crisis. Journal of European Public Policy 28:2, pages 248-267.
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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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Willem Daniel Schutte, Tanja Verster, Derek Doody, Helgard Raubenheimer & Peet Jacobus Coetzee. (2020) A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss. Cogent Economics & Finance 8:1.
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Begoña Giner & Araceli Mora. (2019) Bank loan loss accounting and its contracting effects: the new expected loss models. Accounting and Business Research 49:6, pages 726-752.
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Noor Hashim, Weijia Li & John O'Hanlon. (2019) Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses. Accounting and Business Research 49:6, pages 682-725.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
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Günther Gebhardt. (2016) Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. Accounting in Europe 13:2, pages 169-196.
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Saravanan R.Mohammad Firoz & Sumit Dalal. (2023) The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system. International Journal of Accounting & Information Management 31:5, pages 864-886.
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Mahmoud Fatouh & Simone Giansante. (2023) The cyclicality of bank credit losses and capital ratios under expected loss model. Annals of Operations Research 330:1-2, pages 807-840.
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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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Murad Abuaddous. (2023) The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches. Journal of Islamic Accounting and Business Research.
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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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Evy Rahman Utami, Sumiyana Sumiyana, Zuni Barokah & Jogiyanto Hartono Mustakini. (2023) IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries. Journal of Financial Reporting and Accounting.
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Bernd Engelmann & Thi Thanh Lam Nguyen. (2022) Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions. Asian Review of Accounting 31:1, pages 26-41.
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Hasanain S. Rashid & Mohammed A. Al-Azzawi. (2022) تأثير تطبيق معيار IFRS 9 في تقييم جودة الارباح في المصارف العراقية الخاصة. Tikrit Journal of Administrative and Economic Sciences 18:59, 2, pages 48-67.
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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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Manuel Illueca, Lars Norden, Joseph Pacelli & Gregory F. Udell. (2022) Countercyclical prudential buffers and bank risk-taking. Journal of Financial Intermediation 51, pages 100961.
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Dror Parnes. (2021) A spline hazard model for current expected credit losses. Journal of Financial Economic Policy 14:3, pages 283-316.
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Jasman Jasman & Etty Murwaningsari. (2022) Loan loss provision index and bank risk: An empirical study in Indonesia. Banks and Bank Systems 17:2, pages 27-36.
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THAMAYANTHI CHELLATHURAI. (2021) MODELING LIFETIME EXPECTED CREDIT LOSSES ON BANK LOANS. International Journal of Theoretical and Applied Finance 24:08.
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Trang Nguyen, Jengchung Victor Chen & Thu Phuong Ha Nguyen. (2021) Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance. Information & Management 58:8, pages 103534.
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Bernd Engelmann. (2021) Calculating lifetime expected loss for IFRS 9: which formula is measuring what?. The Journal of Risk Finance 22:3/4, pages 193-208.
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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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Mariya Gubareva. (2021) How to estimate expected credit losses – ECL – for provisioning under IFRS 9. The Journal of Risk Finance 22:2, pages 169-190.
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Agatha Amadi, Kehinde A. Adetiloye, Abiola Babajide & Idimmachi Amadi. (2021) Banking system stability: A prerequisite for financing the Sustainable Development Goals in Nigeria. Banks and Bank Systems 16:2, pages 103-118.
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Tomáš Vaněk & David Hampel. (2017) The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65:2, pages 759-776.
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