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hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorCasta, Jean-François*
hal.structure.identifierLaboratoire en Innovation, Technologies, Economie et Management (EA 7363) [LITEM]
dc.contributor.authorPaget-Blanc, Eric*
hal.structure.identifierMontpellier Research in Management [MRM]
dc.contributor.authorLejard, Christophe*
dc.date.accessioned2019-12-11T15:31:07Z
dc.date.available2019-12-11T15:31:07Z
dc.date.issued2019
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/20307
dc.language.isoenen
dc.subjectIncome smoothingen
dc.subjectCapital managementen
dc.subjectexpected Credit Lossen
dc.subject.ddc658.1en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelM.M2.M21en
dc.titleThe Implementation of the IFRS 9 in Banking Industryen
dc.typeCommunication / Conférence
dc.description.abstractenThis study addreses a first post-implementation review of the IFRS 9. Precisely, I focus on short-term effects generated by the standard, i.e. a decline of retained earnings and other equity reserves mainly due to the implementaton of the expected losses-based provisionning model, and how did banks accomodate their accountng policy to mitigate those unfavorable effects. By using a sample of 56 EU publicly listed banks, I found banks have incentive to decrease (increase )their level of discrenationnary loanloss provisions when unfavorable impact on retained earnings is higher (lower), supporting the income smoothing hypothesis. In addition, obtained results do not verify the capital management hypothesis.en
dc.subject.ddclabelGestion financièreen
dc.relation.conftitleEUFIN 2019en
dc.relation.confdate2019-08
dc.relation.confcityVienneen
dc.relation.confcountryAustriaen
dc.relation.forthcomingnonen
dc.description.ssrncandidatenonen
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.relation.Isversionofjnlpeerreviewednonen
dc.relation.Isversionofjnlpeerreviewednonen
dc.date.updated2019-12-07T15:18:24Z
hal.identifierhal-02405140*
hal.version1*
hal.update.actionupdateFiles*
hal.update.actionupdateMetadata*
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