1,720,954 research outputs found
Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework
No full textHis paper presents an in-depth theoretical analysis of the impact of International Financial Reporting Standard 9 (IFRS 9) on banking performance, focusing on its significant transition from the incurred loss model under IAS 39 to the forward-looking Expected Credit Loss (ECL) framework. IFRS 9 requires financial institutions to estimate potential credit losses at the time of loan origination, promoting a proactive approach to risk management and significantly enhancing financial stability and transparency.
The study leverages insights from agency theory and financial transparency principles to explore IFRS 9’s influence on critical banking performance indicators, including credit risk, profitability, and financial stability. The analysis delves into key variables such as Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD), elucidating their pivotal roles in shaping contemporary risk management strategies and overall banking outcomes. By examining the interconnected nature of these variables, the paper provides a nuanced understanding of the practical and theoretical implications of IFRS 9.
Additionally, this research identifies notable gaps in the existing literature, particularly in the integration of macroeconomic factors and the development of holistic risk assessment models that incorporate IFRS 9’s key components. To address these gaps, the study proposes robust theoretical frameworks and emphasizes the need for future empirical research to validate and refine these models.
The paper also addresses the complexities and operational challenges faced by financial institutions in implementing IFRS 9, such as the increased volatility on loan loss allowances, model development intricacies, and regulatory capital requirements. It offers actionable insights for policymakers, regulators, and practitioners to navigate these challenges effectively.
By offering a comprehensive foundation for understanding IFRS 9’s broader implications, this research contributes to the ongoing discourse on financial stability and risk management in the banking sector, paving the way for more resilient and transparent financial systems.
Paper type : Theoretical article
JEL Classification : G21, M41, G28Cet article propose une analyse théorique approfondie de l'impact de la norme comptable internationale IFRS 9 sur la performance bancaire, en mettant l’accent sur sa transition significative du modèle des pertes encourues sous IAS 39 vers le cadre prospectif des pertes de crédit attendues (ECL). L'IFRS 9 exige que les institutions financières estiment les pertes potentielles dès l’octroi d’un prêt, favorisant ainsi une approche proactive de la gestion des risques et renforçant considérablement la stabilité et la transparence financières.
L'étude s'appuie sur la théorie de l’agence et les principes de transparence financière pour explorer l'influence de l'IFRS 9 sur des indicateurs clés de la performance bancaire, notamment le risque de crédit, la rentabilité et la stabilité financière. L’analyse examine des variables essentielles telles que la Probabilité de Défaut (PD), la Perte en Cas de Défaut (LGD) et l’Exposition en Cas de Défaut (EAD), mettant en lumière leur rôle central dans l'élaboration des stratégies contemporaines de gestions des risques et leurs implications globales sur les performances bancaires. En explorant l’interconnexion de ces variables, ce document apporte une compréhension approfondie des implications pratiques et théoriques de l’IFRS 9.
De plus, cette recherche identifie des lacunes notables dans la littérature existante, notamment en ce qui concerne l’intégration des facteurs macroéconomiques et le développement de modèles d’évaluation des risques plus globaux intégrant les éléments clés de l’IFRS 9. Pour combler ces lacunes, l’étude propose des cadres théoriques solides et souligne la nécessité de recherches empiriques futures afin de valider et d’affiner ces modèles.
L’article aborde également les défis complexes et opérationnels auxquels sont confrontées les institutions financières dans la mise en œuvre de l’IFRS 9, notamment l’augmentation de la volatilité des provisions pour pertes sur prêts, la complexité du développement des modèles et les exigences en matière de capital réglementaire. Il fournit des recommandations concrètes aux décideurs politiques, aux régulateurs et aux professionnels pour mieux gérer ces défis.
En offrant une base complète pour comprendre les implications plus larges de l’IFRS 9, cette recherche contribue au débat actuel sur la stabilité financière et la gestion des risques dans le secteur bancaire, ouvrant la voie à des systèmes financiers plus résilients et transparents.
Type de papier : Article théorique
Classification JEL : G21, M41, G2
Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework
No full textHis paper presents an in-depth theoretical analysis of the impact of International Financial Reporting Standard 9 (IFRS 9) on banking performance, focusing on its significant transition from the incurred loss model under IAS 39 to the forward-looking Expected Credit Loss (ECL) framework. IFRS 9 requires financial institutions to estimate potential credit losses at the time of loan origination, promoting a proactive approach to risk management and significantly enhancing financial stability and transparency.
The study leverages insights from agency theory and financial transparency principles to explore IFRS 9’s influence on critical banking performance indicators, including credit risk, profitability, and financial stability. The analysis delves into key variables such as Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD), elucidating their pivotal roles in shaping contemporary risk management strategies and overall banking outcomes. By examining the interconnected nature of these variables, the paper provides a nuanced understanding of the practical and theoretical implications of IFRS 9.
Additionally, this research identifies notable gaps in the existing literature, particularly in the integration of macroeconomic factors and the development of holistic risk assessment models that incorporate IFRS 9’s key components. To address these gaps, the study proposes robust theoretical frameworks and emphasizes the need for future empirical research to validate and refine these models.
The paper also addresses the complexities and operational challenges faced by financial institutions in implementing IFRS 9, such as the increased volatility on loan loss allowances, model development intricacies, and regulatory capital requirements. It offers actionable insights for policymakers, regulators, and practitioners to navigate these challenges effectively.
By offering a comprehensive foundation for understanding IFRS 9’s broader implications, this research contributes to the ongoing discourse on financial stability and risk management in the banking sector, paving the way for more resilient and transparent financial systems.
Paper type : Theoretical article
JEL Classification : G21, M41, G28Cet article propose une analyse théorique approfondie de l'impact de la norme comptable internationale IFRS 9 sur la performance bancaire, en mettant l’accent sur sa transition significative du modèle des pertes encourues sous IAS 39 vers le cadre prospectif des pertes de crédit attendues (ECL). L'IFRS 9 exige que les institutions financières estiment les pertes potentielles dès l’octroi d’un prêt, favorisant ainsi une approche proactive de la gestion des risques et renforçant considérablement la stabilité et la transparence financières.
L'étude s'appuie sur la théorie de l’agence et les principes de transparence financière pour explorer l'influence de l'IFRS 9 sur des indicateurs clés de la performance bancaire, notamment le risque de crédit, la rentabilité et la stabilité financière. L’analyse examine des variables essentielles telles que la Probabilité de Défaut (PD), la Perte en Cas de Défaut (LGD) et l’Exposition en Cas de Défaut (EAD), mettant en lumière leur rôle central dans l'élaboration des stratégies contemporaines de gestions des risques et leurs implications globales sur les performances bancaires. En explorant l’interconnexion de ces variables, ce document apporte une compréhension approfondie des implications pratiques et théoriques de l’IFRS 9.
De plus, cette recherche identifie des lacunes notables dans la littérature existante, notamment en ce qui concerne l’intégration des facteurs macroéconomiques et le développement de modèles d’évaluation des risques plus globaux intégrant les éléments clés de l’IFRS 9. Pour combler ces lacunes, l’étude propose des cadres théoriques solides et souligne la nécessité de recherches empiriques futures afin de valider et d’affiner ces modèles.
L’article aborde également les défis complexes et opérationnels auxquels sont confrontées les institutions financières dans la mise en œuvre de l’IFRS 9, notamment l’augmentation de la volatilité des provisions pour pertes sur prêts, la complexité du développement des modèles et les exigences en matière de capital réglementaire. Il fournit des recommandations concrètes aux décideurs politiques, aux régulateurs et aux professionnels pour mieux gérer ces défis.
En offrant une base complète pour comprendre les implications plus larges de l’IFRS 9, cette recherche contribue au débat actuel sur la stabilité financière et la gestion des risques dans le secteur bancaire, ouvrant la voie à des systèmes financiers plus résilients et transparents.
Type de papier : Article théorique
Classification JEL : G21, M41, G2
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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