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| Titre: | Covid 19 Implications on credit loss provisioning rules under ifrs 9: Pro-cyclicality concerns |
| Auteur(s): | Djelil, Bilal
Saidj, Faiz |
| Mots-clés: | IFRS9
ECL model
Procyclicality
Covid 19 pandemic |
| Date de publication: | 2024 |
| Editeur: | Université M'hamed Bougara de Boumerdès |
| Collection/Numéro: | International journal of economic performance/ Vol. 07, N°01(2024);pp. 237-256 |
| Résumé: | 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. |
| URI/URL: | https://www.asjp.cerist.dz/en/article/250212
http://dlibrary.univ-boumerdes.dz:8080/handle/123456789/14208 |
| ISSN: | 2661-7161 |
| Collection(s) : | Publications Nationales
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