The Impact Of Calculating Of The Expected Credit Losses In Accordance With Ifrs (9) On The Added Market Value "An Analytical Study On Conventional Banks Listed On The Damascus Securities Exchange"

Authors

  • Mohamad Hossam Taja Damascus University
  • Prof. Ibrahim Al Adi Damascus University

Keywords:

Expected Credit Losses, Market Value Added

Abstract

This paper investigates the impact of calculating of expected credit losses in accordance with IFRS (9) on the market value added based on the financial statements published during the period from September 30, 2019 to September 30, 2021.

The descriptive and analytical approach followed in this paper using a sample of (11) banks represents the conventional banks listed on the Damascus securities exchange using panel data to test the paper hypothesis.

The paper concluded that there is a significant negative impact of calculating of expected credit loss in accordance with IFRS (9) on added market value for conventional banks listed on the Damascus Stock Exchange during the period studied.

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Published

2024-03-04

Issue

Vol. 40 No. 1 (2024): Damascus University Journal For The Economic And Political Sciences

Section

المقالات

How to Cite

The Impact Of Calculating Of The Expected Credit Losses In Accordance With Ifrs (9) On The Added Market Value "An Analytical Study On Conventional Banks Listed On The Damascus Securities Exchange". (2024). Damascus University Journal for the Economic and Political Sciences , 40(1). https://journal.damascusuniversity.edu.sy/index.php/ecoj/article/view/2800