Arabian Journal of Business and Management Review

Department of Business and Management Studies, Future University, Cairo, Egypt

Publications

• Review Article   
  The Impact of the Application of International Standard for Financial Reporting No "9" (IFRS9) on the Performance of Big-5 Banks' Credit Portfolio in Egypt
  Author(s): Ahmed Salah Ahmed Sayed Noureldin*
  
  This study investigates the impact of International Financial Reporting Standard No. 9 (IFRS 9) on the credit portfolios of Egypt’s Big-5 banks. Implemented to enhance transparency and financial stability, IFRS 9 introduces significant changes in financial reporting, particularly concerning the classification and measurement of financial instruments and Expected Credit Loss (ECL) provisioning. By analyzing financial data pre and post-implementation, this research evaluates how IFRS 9 has influenced credit risk management, financial performance and overall credit quality in Egypt’s major banking institutions. The findings reveal that IFRS 9 has led to more accurate credit risk assessment and provisioning practices, impacting profitability and regulatory compliance. This study contributes to the understanding of IFRS 9’s role in shaping financial stability and offers i.. Read More»
  

  Abstract PDF