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Descriptive statistics

Descriptive statistics

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Descriptive statistics
The impact of IFRS 9 on credit risk and profitability in the European banking sector
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  • Dec 2024
The accounting standard IFRS 9 Financial Instruments of the International Financial Reporting Standards (IFRS) has introduced a new model to estimate credit loss, requiring entities to assess the credit risk associated with financial assets and recognize impairment losses based on expected credit losses (ECL), rather than the incurred credit losses...
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... descriptive statistics of the studied variables are summarized in Table 1. The mean of the IFRS9 variable is 0.5 because the panel is symmetric, i.e., four years before and four years during the implementation of IFRS 9 were considered. ...

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