IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective
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 the...
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| Autori principali: | , , , |
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| Natura: | Artigo |
| Lingua: | Português |
| Pubblicazione: |
Universidade Estadual de Maringá
2024-09-01
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| Serie: | Enfoque |
| Soggetti: | |
| Accesso online: | https://periodicos.uem.br/ojs/index.php/Enfoque/article/view/64183 |
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