IDEAS home Printed from https://ideas.repec.org/a/bjm/ijep00/v7y2024i01id317.html

Covid 19 Implications On Credit Loss Provisioning Rules Under Ifrs 9: Pro-Cyclicality Concerns

Author

Listed:
  • DJELIL Bilal

    (University of Boumerdes(Algeria))

  • SAIDJ Faiz

    (University of Boumerdes(Algeria))

Abstract

The objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic. A regression analysis was conducted on a dataset gathered from euro era in order to investigate the hypothesis suggesting that the new model does not exhibit a procyclical behavior. Our findings indicate that, despite the IASB's expectation that the ECL model would have a countercyclical impact, it still demonstrates procyclical behavior.

Suggested Citation

  • DJELIL Bilal & SAIDJ Faiz, 2024. "Covid 19 Implications On Credit Loss Provisioning Rules Under Ifrs 9: Pro-Cyclicality Concerns," International Journal of Economic Performance (IJEP), ALPEC The performance of Algerian economic institutions in light of international economic mobility , Boumerdes University, vol. 7(01), pages :237-256, June.
    • Handle: RePEc:bjm:ijep00:v:7:y:2024:i:01:id:317
    DOI: 10.54241/2065-007-001-013
    as

    Download full text from publisher

    File URL: https://ijep.dz/index.php/IJEP/article/view/317
    File Function: Abstract page
    Download Restriction: no
    File URL: https://ijep.dz/index.php/IJEP/article/download/317/298
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.54241/2065-007-001-013?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bjm:ijep00:v:7:y:2024:i:01:id:317. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: BOUZID Ahmed (email available below). General contact details of provider: https://ijep.dz/index.php/IJEP .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.