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A pénzügyi instrumentumok új számviteli standardja a Covid árnyékában
[European banks implementation of IFRS 9 in the shadow of the pandemic]

Author

Listed:
  • Várkonyi, Patrik
  • Szücs, Tamás
  • Cziglerné, Erb Edina
  • Pasitka, Ármin

Abstract

Tanulmányunkban a 2018-ban bevezetett új számviteli standard (IFRS 9) implementálásának eredményét kívánjuk elemezni a nem teljesítő kintlévőségek arányán keresztül, valamint az arra ható tényezőket vizsgáljuk 177 európai bank negyedévenkénti adatain keresztül a 2017 negyedik negyedévétől 2022 első negyedévéig terjedő időszakban. A nem teljesítő kintlévőségek arányát befolyásoló tényezők között a Covid-időszak, az értékvesztési kosarak közötti átsorolások, illetve a költséghatékonyság hatásait elemezzük. Vizsgálatunk eredményeképpen megállapítjuk, hogy a Covid-időszak banki szabályozásai, az IFRS 9 szabályai szerinti kosarak közötti átsorolások szignifikáns negatív kapcsolatban állnak a nem teljesítő kintlévőségek arányával, míg a költség-jövedelem arány pozitív hatással van a nem teljesítő hitelek arányára. Eredményeink alapján arra a következtetésre jutunk, hogy a bankfelügyeleti, jegybanki ajánlások, továbbá az IFRS 9 implementálása sikeres volt a vírushelyzet alatt, és segíti a bankokat a világjárvány (és a háború) utáni időszakban a nem teljesítő állomány megfelelő kezelésében.* Journal of Economic Literature (JEL) kód: G21, G01, G28, G20.

Suggested Citation

  • Várkonyi, Patrik & Szücs, Tamás & Cziglerné, Erb Edina & Pasitka, Ármin, 2024. "A pénzügyi instrumentumok új számviteli standardja a Covid árnyékában [European banks implementation of IFRS 9 in the shadow of the pandemic]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 201-222.
    • Handle: RePEc:ksa:szemle:2171
    DOI: 10.18414/KSZ.2024.2.201
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G01 - Financial Economics - - General - - - Financial Crises
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G20 - Financial Economics - - Financial Institutions and Services - - - General

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