The determinants of ifrs 9 disclosure in the context of the expected credit loss model: Evidence from the Turkish banking sector
Başlık çevirisi mevcut değil.
- Tez No: 756586
- Danışmanlar: PROF. KHALED HUSSAİNEY
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Maliye, Economics, Finance
- Anahtar Kelimeler: Expected credit loss, disclosure, IFRS 9, bank, Turkey
- Yıl: 2019
- Dil: İngilizce
- Üniversite: University of Southampton
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 63
Özet
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Özet (Çeviri)
Purpose: The aim of this research is to investigate the disclosure level of 'expected credit loss model (ECL)' for the banking industry in Turkey and examine the relationship between ECL disclosure level and some bank characteristics, namely size, profitability and bank leverage ratio, for the Turkish banking sector. Methodology: The paper is based on a sample of 44 banks operating in Turkey for the year 2018, which is the first effective date of IFRS 9 and its impairment model (ECL). To determine the ECL disclosure level, a content analysis was made by the word counting method. Then a multiple regression analysis was conducted to explore the relationship between ECL disclosure quality and some bank characteristics (size, profitability and bank leverage ratio) using the OLS method. Findings: The results reveal that size, profitability, the bank leverage ratio (capital adequacy) are significantly associated with the ECL disclosure level. While bank size and profitability have a positive correlation with ECL disclosure level, bank leverage ratio (capital adequacy) is negatively associated. The interpretation of the results is that large and profitable Turkish banks disclose more about their ECL practices, but ECL disclosure level decreases if banks depend on their capital more than debt in asset financing in Turkey. Originality: To the best of my knowledge, this is the first study that investigates ECL disclosure and one of the few risk disclosure studies for a developing country.
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