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Svenska Bankers Prognosutveckling för Kreditförluster under Införandet av IFRS 9: En kvantitativ studie av redovisningsstandardens inverkan på svenska banker
Södertörn University.
Södertörn University.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

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. We analyze data from small and medium sized banks, exploring their ability to forecast credit losses between 2018 to 2022. Our findings reveal that the adoption of IFRS 9 has led to a noteworthy enhancement in medium size banks' credit loss forecasting accuracy. This improvement is consistent with the increased value relevance of the financial information presented. Drawing parallels with studies like Mechelli & Cimini (2021), our results suggest that the refined credit loss forecasting, as facilitated by IFRS 9, contributes to the overall value relevance of financial reporting in the banking sector. This study underscores the significance of regulatory changes and their implications for both financial reporting and market perception in the banking industry. 

Place, publisher, year, edition, pages
2023. , p. 67
Keywords [sv]
IFRS 9, Förväntade kreditförluster, konstaterade kreditförluster, svenska banker, medelstora banker, små banker
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-52327OAI: oai:DiVA.org:sh-52327DiVA, id: diva2:1795609
Subject / course
Business Studies
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Examiners
Available from: 2023-09-11 Created: 2023-09-08 Last updated: 2023-09-11Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf