أثر تطبيق معيار 9 الأدوات المالية IFRS9 على عدم تماثل المعلومات ومخاطر السيولة ومخاطر الائتمان للبنوك التجارية: دراسة مقارنة

Abstract EN

IFRS 9 requires recognition of the gradual deterioration in expected credit losses when accounting for credit losses, which may affect the information asymmetry, liquidity risk and credit risk on commercial banks.

using a sample of banks in the gulf cooperation council countries during the period from 2014 to 2021, the study examines the effect of applying IFRS9 on the asymmetry of accounting information in banks.

it concluded that the application of IFRS9 reduced the asymmetry of accounting information, as the coefficient of determination improved after applying ifrs 9, and the improvement was greater in Islamic banks.

the study also examines the relationship between liquidity risk and credit risk on the asymmetry of accounting information for commercial banks.

it also concluded that the application of the IFRS9 had a positive impact on the improvement of the coefficient of determination on this relationship, and the improvement was greater in conventional banks.

it also examines the effect of applying IFRS9 on the liquidity risks of commercial banks, and it was found that there was a positive, significant effect, and the improvement was greater in conventional banks.

finally, i examine the effect of applying IFRS9 on the credit risks of commercial banks, and it was found that there was a significant negative effect, and the effect was greater in conventional banks.