Current Expected Credit Losses (CECL) Standard and Banks' Information Production

Kim, Se-Hwa; Kim, Seil; Kleymenova, Anya; Li, Rongchen

doi:10.2139/ssrn.4117869

Cited by 3 publications

(1 citation statement)

References 65 publications

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“…Hung, Ru, She, and Wang 2022). Studies also find that banks reduce lending to risky borrowers (Ertan 2019), and increase information production (Kim, Kim, Kleymenova, and Li 2022).…”

Section: The Way Forwardmentioning

confidence: 99%

Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

Cascino,

Daske,

DeFond

et al. 2023

Journal of International Accounting Research

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At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate the 20th anniversary of the worldwide adoption of International Financial Reporting Standards (IFRS). During the session, each panelist presented their views on what we have learned from researching IFRS for the past 20 years and where we should go from here. This article presents a short essay from each panelist summarizing their comments, as well as related issues that were not fully explored at the conference.

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“…Hung, Ru, She, and Wang 2022). Studies also find that banks reduce lending to risky borrowers (Ertan 2019), and increase information production (Kim, Kim, Kleymenova, and Li 2022).…”

Section: The Way Forwardmentioning

confidence: 99%

Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

Cascino,

Daske,

DeFond

et al. 2023

Journal of International Accounting Research

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Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks

López-Espinosa

Peñalva

2023

Journal of Accounting and Public Policy

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The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches

Abuaddous

2023

JIABR

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Purpose This paper aims to examine the impact of the mandatory adoption of (International Financial Reporting Standards [IFRS] 9) on loan provisions, nonperforming loans (NPL) and impairment loan loss in Gulf banks. This study also investigates potential variations in outcomes compared to prior models and explores the use of the Callaway and Sant’Anna (2021) estimator for difference-in-differences (DiD) with multiple time periods. Design/methodology/approach The research is based on a sample of 53 Gulf banks covering the period from 2012 to 2020. The study analyzes the changes in loan provisions, impairment loss and NPL following the implementation of IFRS 9. It uses statistical analysis and the DiD method to compare the outcomes between the experimental group (treated by IFRS 9) and the control group (not treated). Findings The findings reveal a statistically insignificant increase in loan provisions, impairment loss and NPL after the adoption of IFRS 9. These results align with previous studies and suggest that Gulf banks were proactive in anticipating and mitigating the impact of the new standard. The study also observes a synchronization of provisioning practices across Gulf countries and a certain level of consistency in recognizing loan losses. Practical implications The practical implications of this study suggest that Gulf banks have successfully absorbed the impact of IFRS 9 and have implemented collaborative approaches. Originality/value The study offers some new sight into IFRS9 outcomes in developing countries and opens the door for implementing a novel DiD estimation in future research studies.

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Current Expected Credit Losses (CECL) Standard and Banks' Information Production

Cited by 3 publications

References 65 publications

Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

Evidence from the adoption of IFRS 9 and the impact of COVID-19 on lending and regulatory capital on Spanish Banks

The implementation of IFRS9 in Gulf banks: using the GMM and the difference-in-differences with multiple time periods approaches

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