How to cite this paper
Al-Sakini, S., Awawdeh, H., Awamleh, I & Qatawneh, A. (2021). Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019.Accounting, 7(7), 1601-1610.
Refrences
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Andries, K., Gallemore, J., & Jacob, M. (2017). The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. Journal of Accounting and Economics, 63(2-3), 307-328.. http://www.sciencedirect.com/science/article/pii/S0165410117300198
Arab Banking Union (UAB) (2018). The importance of applying the ninth international standard (IFRS 9) and comparing it with the accounting standard (IAS 39). Arab Banking Union Magazine, Issue 454.
Blažeková, P. (2017). The impact of IFRS 9 (increase in credit risk provisioning) on banks’ regulatory capital. Comenius Management Review, 11(2), 27-42.
Bushman, R.M., & Williams, C.D. (2012). Accounting discretion, loan loss provisioning, and discipline of banks’ risk-taking. Journal of Accounting and Economics, 54 (1), 1–18. http://refhub.elsevier.com/S1755-3091(16)30028-4/h0065
Casta, J., Lejard, C., & Paget-Blanc, E. (2019). The Implementation of the IFRS 9 in Banking Industry. EUFIN 2019: The 15th Workshop on European Financial Reporting, Aug 2019, Vienne, Austria.
Central Bank of Jordan, instructions for the application of the International Financial Reporting Standard (9), instructions No. (13/2018) issued on 6 June 2018.
Central Bank of Jordan, a circular for licensed banks in Jordan regarding the early implementation of the first phase of the International Financial Reporting Standard (IAS No. 9), circular no. (10/1/13777) issued on 22 December 2010.
Central Bank of Jordan, circular for licensed banks in Jordan regarding the application of the International Financial Re-porting Standard (IFRS9), circular no. (10/1/7037) issued on 18 May 2016.
Ercegovac, R. (2018). IFRS 9 impact on bank landing policy and structural risk management. Eurasian Journal of Busi-ness and Management, 6(3), 53-60. DOI:10.15604/ejbm.2018.06.03.006
EY. (2018). IFRS 9 Expected Credit Loss: Making sense of the transition impact. Ernst & Young.
Gomaa, M., Kanagaretnam, K., Mestelman, S., & Shehata, M. (2019). Testing the efficacy of replacing the incurred credit loss model with the expected credit loss model. European Accounting Review, 28(2), 309–334. https://doi.org/10.1080/09638180.2018.1449660
Groff, M. Z., & Mörec, B. (2020). IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slo-venia. Economic Research, 1(17), https://doi.org/10.1080/1331677X.2020.1804425
Islam, F. T. (2018). Evaluating Loan Loss Provisioning for Non-Performing Loans and Its Impact on the Profitability of Commercial Banks in Bangladesh. Asian Finance & Banking Review, 2(2), 33-41.. https://doi.org/10.46281/asfbr.v2i2.222.
Kanagaretnam, K., Lobo, G.J., & Yang, D.H. (2004). Joint tests of signaling and income smoothing through bank loan loss provisions. Contemporary Accounting Research, 21(4), 843–884. http://refhub.elsevier.com/S1755-3091(16)30028-4/h0155
Lobo, G. J. (2017). Accounting research in banking: A review. China Journal of Accounting Research, 10(1), 1-7.. http://dx.doi.org/10.1016/j.cjar.2016.09.003
Loew, E., Schmidt, L. E., & Thiel, L. F. (2019). Accounting for financial instruments under IFRS 9 –First-time application effects on European banks’ balance sheets. EBI Working Paper Series, no. 48. https://doi.org/10.2139/ssrn.3462299
Saqif al Hait, F., & Shabeita, M. (2017). The impact of the application of IFC No. 9 on the quality of the outputs of the ac-counting system of insurance companies in Jordan. Zarqa Journal of Research and Human Studies, 17(3), 724-737. http://zujournal.zu.edu.jo/images/stories/2017v17/2017-_no3/fa.pdf
Saleh, M., & Mahjoub, H. (2017). An analytical study of the implications of adopting IFRS 9 on the credit policies of Ar-ab banks. Journal of Economics, Administrative and Legal Sciences, Volume 1, Issue 9, ISSN: 2518-5780. http://iefpedia.com/arab/wp-content/uploads/2017/12/01.pdf
Andries, K., Gallemore, J., & Jacob, M. (2017). The effect of corporate taxation on bank transparency: Evidence from loan loss provisions. Journal of Accounting and Economics, 63(2-3), 307-328.. http://www.sciencedirect.com/science/article/pii/S0165410117300198
Arab Banking Union (UAB) (2018). The importance of applying the ninth international standard (IFRS 9) and comparing it with the accounting standard (IAS 39). Arab Banking Union Magazine, Issue 454.
Blažeková, P. (2017). The impact of IFRS 9 (increase in credit risk provisioning) on banks’ regulatory capital. Comenius Management Review, 11(2), 27-42.
Bushman, R.M., & Williams, C.D. (2012). Accounting discretion, loan loss provisioning, and discipline of banks’ risk-taking. Journal of Accounting and Economics, 54 (1), 1–18. http://refhub.elsevier.com/S1755-3091(16)30028-4/h0065
Casta, J., Lejard, C., & Paget-Blanc, E. (2019). The Implementation of the IFRS 9 in Banking Industry. EUFIN 2019: The 15th Workshop on European Financial Reporting, Aug 2019, Vienne, Austria.
Central Bank of Jordan, instructions for the application of the International Financial Reporting Standard (9), instructions No. (13/2018) issued on 6 June 2018.
Central Bank of Jordan, a circular for licensed banks in Jordan regarding the early implementation of the first phase of the International Financial Reporting Standard (IAS No. 9), circular no. (10/1/13777) issued on 22 December 2010.
Central Bank of Jordan, circular for licensed banks in Jordan regarding the application of the International Financial Re-porting Standard (IFRS9), circular no. (10/1/7037) issued on 18 May 2016.
Ercegovac, R. (2018). IFRS 9 impact on bank landing policy and structural risk management. Eurasian Journal of Busi-ness and Management, 6(3), 53-60. DOI:10.15604/ejbm.2018.06.03.006
EY. (2018). IFRS 9 Expected Credit Loss: Making sense of the transition impact. Ernst & Young.
Gomaa, M., Kanagaretnam, K., Mestelman, S., & Shehata, M. (2019). Testing the efficacy of replacing the incurred credit loss model with the expected credit loss model. European Accounting Review, 28(2), 309–334. https://doi.org/10.1080/09638180.2018.1449660
Groff, M. Z., & Mörec, B. (2020). IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slo-venia. Economic Research, 1(17), https://doi.org/10.1080/1331677X.2020.1804425
Islam, F. T. (2018). Evaluating Loan Loss Provisioning for Non-Performing Loans and Its Impact on the Profitability of Commercial Banks in Bangladesh. Asian Finance & Banking Review, 2(2), 33-41.. https://doi.org/10.46281/asfbr.v2i2.222.
Kanagaretnam, K., Lobo, G.J., & Yang, D.H. (2004). Joint tests of signaling and income smoothing through bank loan loss provisions. Contemporary Accounting Research, 21(4), 843–884. http://refhub.elsevier.com/S1755-3091(16)30028-4/h0155
Lobo, G. J. (2017). Accounting research in banking: A review. China Journal of Accounting Research, 10(1), 1-7.. http://dx.doi.org/10.1016/j.cjar.2016.09.003
Loew, E., Schmidt, L. E., & Thiel, L. F. (2019). Accounting for financial instruments under IFRS 9 –First-time application effects on European banks’ balance sheets. EBI Working Paper Series, no. 48. https://doi.org/10.2139/ssrn.3462299
Saqif al Hait, F., & Shabeita, M. (2017). The impact of the application of IFC No. 9 on the quality of the outputs of the ac-counting system of insurance companies in Jordan. Zarqa Journal of Research and Human Studies, 17(3), 724-737. http://zujournal.zu.edu.jo/images/stories/2017v17/2017-_no3/fa.pdf
Saleh, M., & Mahjoub, H. (2017). An analytical study of the implications of adopting IFRS 9 on the credit policies of Ar-ab banks. Journal of Economics, Administrative and Legal Sciences, Volume 1, Issue 9, ISSN: 2518-5780. http://iefpedia.com/arab/wp-content/uploads/2017/12/01.pdf