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The effect of IFRS 9 on comparability

2025-09-25Research article Open access
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dc.contributor.authorFontes, Joana Cardoso
dc.contributor.authorPanaretou, Argyro
dc.contributor.authorShakespeare, Catherine
dc.date.accessioned2025-10-09T10:09:13Z
dc.date.available2025-10-09T10:09:13Z
dc.date.issued2025-09-25
dc.description.abstractThis study examines the impact of IFRS 9 adoption on accounting comparability in the banking industry. Our findings indicate that overall the adoption of IFRS 9 is associated with a decrease in accounting comparability. The adoption of the expected credit loss model is identified as the primary driver of reduced comparability, while we provide some evidence that IFRS 9 classification and measurement framework and IFRS 9 hedge accounting rules are associated with an increase in comparability. Although we document a decline in comparability during our sample period, we do not draw conclusions on the long-term impact of the expected credit loss model on comparability or its effect on the informativeness of accounting numbers.eng
dc.identifier.citationCardoso Fontes, J., Panaretou, A., & Shakespeare, C. (in press). The effect of IFRS 9 on comparability. Accounting and Business Research. https://doi.org/10.1080/00014788.2025.2533467
dc.identifier.doi10.1080/00014788.2025.2533467
dc.identifier.eid105017978457
dc.identifier.issn2159-4260
dc.identifier.other5688aacb-7191-4536-8cc8-bfa1204d759e
dc.identifier.urihttp://hdl.handle.net/10400.14/55181
dc.identifier.wos001583472300001
dc.language.isoeng
dc.peerreviewedyes
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectBanks
dc.subjectComparability
dc.subjectFinancial instruments
dc.subjectIas 39
dc.subjectIfrs 9
dc.titleThe effect of IFRS 9 on comparabilityeng
dc.typeresearch article
dspace.entity.typePublication
oaire.citation.titleAccounting and Business Research
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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