Forthcoming Articles

International Journal of Accounting and Finance

International Journal of Accounting and Finance (IJAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Accounting and Finance (One paper in press)

Regular Issues

  • The impact of IFRS 9 adoption, loan reclassification and earnings quality: evidence from banks in East Africa region   Order a copy of this article
    by David Mathuva, Moses Nyangu 
    Abstract: This study examines the impact of IFRS 9 adoption and loan reclassification on the earnings quality of East African banks. Using data from 70 commercial banks between 2015 and 2020, we employ a difference-in-difference approach with generalised method of moments (GMM) to evaluate pre- and post-IFRS 9 effects. The findings indicate that East African banks exhibit lower earnings quality compared to those in more developed economies, with modest improvements following IFRS 9 adoption. We find that bank earnings before loan loss provisions (LLPs) are positively associated with higher earnings quality. Further, whereas over half of loan reclassifications show significant improvements in credit quality (SICR), their effect on earnings quality is limited. Moreover, banks operating under stronger supervisory oversight tend to report higher earnings quality. Overall, the study provides some evidence that IFRS 9 has the potential to strengthen credit risk management and earnings quality of banks in developing economies.
    Keywords: IFRS 9; earnings quality; loan reclassification; credit risk; East Africa.
    DOI: 10.1504/IJAF.2025.10077918
     

 

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