IDEAS home Printed from https://ideas.repec.org/a/mbr/jmbres/v16y2023i55p63-91.html

Application of Implementation IFRS13 for Predicting Non-Performing Loans and IFRS9 for Predicting Banks, Future Operational Profitability

Author

Listed:
  • Taghi Nattaj Malekshah, Gholamhasan

    (Imam Hossein University)

  • rostami, maryam

    (Mazandaran University of Science and Technology)

Abstract

In this study the usefulness of fair value compared with cost of loans for predicting non-performing loans is tested. Also, in line with stabilization and completion of research findings, expected credit loss compared with loss impairment and reserve of loss impairment of loans for predicting banks, future operational profitability is

Suggested Citation

  • Taghi Nattaj Malekshah, Gholamhasan & rostami, maryam, 2023. "Application of Implementation IFRS13 for Predicting Non-Performing Loans and IFRS9 for Predicting Banks, Future Operational Profitability," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 16(55), pages 63-91, June.
    • Handle: RePEc:mbr:jmbres:v:16:y:2023:i:55:p:63-91
    as

    Download full text from publisher

    File URL: http://jmbr.mbri.ac.ir/article-1-1986-en.pdf
    Download Restriction: no
    File URL: http://jmbr.mbri.ac.ir/article-1-1986-en.html
    Download Restriction: no
    File URL: http://jmbr.mbri.ac.ir/article-1-1986-fa.html
    Download Restriction: no
    ---><---

    More about this item

    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:mbr:jmbres:v:16:y:2023:i:55:p:63-91. 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: P. R. (email available below). General contact details of provider: https://www.mbri.ac.ir/ .

    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.