Sökning: "Incurred credit loss"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden Incurred credit loss.

1. 1. Svenska Bankers Prognosutveckling för Kreditförluster under Införandet av IFRS 9 : En kvantitativ studie av redovisningsstandardens inverkan på svenska banker

   Kandidat-uppsats, Södertörns högskola

   Författare :Nour Al-Fakhoury; Nour-Eddin Shaker; [2023]
   Nyckelord :IFRS 9; Förväntade kreditförluster; konstaterade kreditförluster; svenska banker; medelstora banker; små banker;

   Sammanfattning : This study examines the impact of the transition from IAS 39 to IFRS 9 on the credit loss forecasting ability of banks, and its implications for value relevance. The implementation of IFRS 9 brought about a shift from the Incurred Credit Loss (ICL) model to the Expected Credit Loss (ECL) model, emphasizing forward-looking information. LÄS MER

3. 2. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER

4. 3. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Oskar Duan; Iuliana Tornea; [2022]
   Nyckelord :Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

   Sammanfattning : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. LÄS MER

5. 4. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Alexander Airaxin; Ebba Jerre; [2021]
   Nyckelord :IFRS 9; IAS 39; Credit loss accounting; Value relevance; Expected credit loss model;

   Sammanfattning : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. LÄS MER

7. 5. Estimating expected lifetime of revolving credit facilities in an IFRS 9 framework

   Master-uppsats, Lunds universitet/Matematisk statistik

   Författare :Jonas Berglund; [2016]
   Nyckelord :Mathematics and Statistics;

   Sammanfattning : This paper sets out to estimate expected lifetime of revolving credit facilities (e.g. credit card products) and is motivated by the introduction of the International Financial Reporting Standard 9 (IFRS 9) and its requirements for loan impairments. LÄS MER