학술논문
The Implementation of IFRS 9 in Gulf Banks: A Comprehensive Analysis
이용수 4
- 영문명
- 발행기관
- 한국유통과학회
- 저자명
- Murad Y. ABUADDOUS
- 간행물 정보
- 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 9 No.8, 145~155쪽, 전체 11쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 2022.08.31
무료
구매일시로부터 72시간 이내에 다운로드 가능합니다.
이 학술논문 정보는 (주)교보문고와 각 발행기관 사이에 저작물 이용 계약이 체결된 것으로, 교보문고를 통해 제공되고 있습니다.
국문 초록
영문 초록
Since 2014, the IFRS 9 has been the focus of the attention of many scholars across disciplines. The futuristic prediction of bank loan provision via a flexible ECL model has been observed as a game changer from the prior models offered in IAS 39. This study has two objectives; the first is to examine the impact on loan loss provisions (LLP), nonperforming loans (NPL), and the impairment loan losses (ILL) after the IFRS 9 in gulf banks. The second is to capture any variation in LLP, NPL, and ILL before and after IFRS9. The study used the two-way fixed effect model (TWFE) estimation and the DiD approach to attain its objectives. 54 gulf banks were selected from the periods between 2012 and 2020. The results indicate that LLP has significantly increased after the transition to IFRS 9, while the NPL has significantly decreased. The results did not capture a significant change in ILL after IFRS9 implementation. The results also indicate more consistency in LLP and NPL reporting after implementing the ECL model adopted in IFRS9. The study concluded that ECL model outcomes are in tandem with prior observation worldwide and pointed out some improvement opportunities for the future.
목차
1. Introduction
2. Literature Review
3. Research Methods and Materials
4. Results and Discussion
5. Conclusion
References
해당간행물 수록 논문
- Environmental Consciousness and Environmental Management Performance: The Mediating Effect of Environmental Information Sharing
- Effects of the Fair Value of Biological Assets on the Cost of Debt: An International Study
- Impacts of Capital Structure on Business Efficiency of Listed Joint Stock Commercial Banks in Vietnam Stock Market
- Using the Health Belief Model to Assess Graduate Emotional Wellness: An Empirical Study from Malaysia
- An Analysis of Factors Impacting Vietnam’s Coffee Exports: An Approach from the Gravity Model
- The Relationship Between Accounting Information Systems and Firms Performance: Empirical Evidence from Saudi Arabia
- Determinant Factors of Firm Risk - Using the Structural Equation Modeling Approach: Evidence from Indonesia
- Systematic Evaluation Effects of Culture on the Effectiveness of Small and Medium Firms in Tra Vinh of Vietnam: With AHP and Regression
- FDI Spillover Effects on the Productivity of the Indian Pharmaceutical Industry: Panel Data Evidence
- The Implementation of IFRS 9 in Gulf Banks: A Comprehensive Analysis
- A Competitive Advantage Strategy Based on Innovative Culture and Quality of Work Life: Evidence from SMEs of the Tourism Industry in Indonesia
- Internal Factors Influencing Firm Profitability in the COVID-19 Pandemic: An Empirical Evidence from Vietnam
- Career Management and Employees Retention in Professional Service Organizations: An Empirical Study from Indonesia
- A Causal Relationship Model of Factors Influencing One Tambon One Product (OTOP) Snack Food Product Quality in Thailand
- The Effect of Bank Liquidity on Bank’s Stability in the Presence of Managerial Optimism
- Antecedents to Consumer Satisfaction with Laundry Detergents and Fabric Softeners in Thailand: A SEM Analysis
- Credit Risk Evaluations of Online Retail Enterprises Using Support Vector Machines Ensemble: An Empirical Study from China
- On the Inflation and its Modifications in the Era of Global Pandemic: The Case of Some ADB Countries
참고문헌
관련논문
최근 이용한 논문
교보eBook 첫 방문을 환영 합니다!
신규가입 혜택 지급이 완료 되었습니다.
바로 사용 가능한 교보e캐시 1,000원 (유효기간 7일)
지금 바로 교보eBook의 다양한 콘텐츠를 이용해 보세요!