IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective

• Published in: Enfoque : reflexão contábil Vol. 43; no. 3; pp. 1 - 19
• Main Authors: Lima Ribeiro, Carlos William, De Santana Júnior, Jorge Luiz, Coppe Pimentel, Renê, Meirelles Salotti, Bruno
• Format: Journal Article
• Language: English; Portuguese
• Published: Universidade Estadual de Maringá 03.09.2024
• Subjects: IAS 39; IFRS 9; Credit Impairment; Bank; Value Relevance

Objective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specific determinants of the impairment magnitudes and...