Essays about: "IFRS bank"

Showing result 1 - 5 of 15 essays containing the words IFRS bank.

  1. 1. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

    University essay from Göteborgs universitet/Graduate School

    Author : Hairong Chen; [2019-08-08]
    Keywords : ;

    Abstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE

  2. 2. Capital Management at the Dawn of IFRS 9: Were Loan Loss Provisions used to Manage Regulatory Capital in European Banks during the Transition to IFRS 9?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jakob Fager; Ebba Ramel; [2019]
    Keywords : Capital Management; Loan Loss Provisions; Expected Credit Loss Model; IFRS 9; Regulatory Capital;

    Abstract : On January 1, 2018 IFRS 9 and the Expected Credit Loss model were mandatorily adopted by all IFRS compliant entities (IASB, 2017). Recent research has criticized the Expected Credit Loss model for increasing bank managers' discretion over loan loss provisions and noted its potential implications for financial stability (Bushman & Williams, 2012; Novotny-Farkas, 2016; Krüger et al. READ MORE

  3. 3. Transition Matrices Conditional on Macroeconomic Cycles: A Portfolio Stress-Test Application

    University essay from Göteborgs universitet/Graduate School

    Author : Jesper Karlsson; [2018-07-04]
    Keywords : Risk Management; Migration Analysis; Intensity Models; IFRS 9; Basel Accords; Portfolio Stress Test;

    Abstract : Transition matrices show the probabilities of credit rating migrations for a pool of ratings within a particular industry, geographical area, time-horizon, etc. Regulation, in the form of Basel accords, has opted for standards in banking that among other techniques use transition matrices, and thus the probability of default, for internally-based risk-assessment, as well as incorporating the external credit rating in the capital requirement calculation. READ MORE

  4. 4. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

    University essay from Göteborgs universitet/Graduate School

    Author : Osama Masri; Daniel Mörner; [2017-08-09]
    Keywords : Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

    Abstract : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. READ MORE

  5. 5. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure

    University essay from Umeå universitet/Institutionen för matematik och matematisk statistik; Umeå universitet/Institutionen för matematik och matematisk statistik

    Author : Khalil Mustafa; Victor Persson; [2017]
    Keywords : Credit risk; probability of default; logistic regression;

    Abstract : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. READ MORE