This study examines the externalities of mandatory IFRS adoption on firms' investment efficiency in 17 European countries. We use the ROA difference between the firm and its peers to proxy for the ...

Regulatory actions and programs IFRS 9 A Perspective on Financial Instrument Accounting January 17, 2010, 11:01 p.m. EST 7 Min Read ...

IFRS 9 is going to be a genuine paradigm shift for banks worldwide. This is not an issue that affects only the finance or risk functions. The ripple effect of IFRS 9 will be felt across organisations.

“Our view that the impact of IFRS 9 will be manageable is due in part to the relatively conservative approach that GCC banks already take to calculating and setting aside loan-loss provisions.