تأثير تطبيق محاسبة القيمة العادلة على أداء القطاع المصرفي
Date
2019-12-21
Authors
محمد سيف الدين أمين جبر
Mohammed S.A. Jaber
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
The purpose of this study is to assess the impact of applying the fair value
accounting, mainly after the issuance of the international financial reporting
standards IFRS 9 "Financial instruments" and IFRS 13 " Fair value
measurement" on the bank sector performance, represented by both financial
and non-financial measures, the financial measures include market value added,
return on equity, and the financial stability measures, whereas the non-financial
measures include the credit policy and the risk management policy.
To Achieve the purpose of the study, an intentionally selected sample of (6)
banks listed in Palestine Exchange, to test its financial indicators for the period
2007-2018 assuming 2013 as a separating point of time before and after the
implementation of IFRS 9 and IFRS13, to assess their requirements impact on
the financial performance. On the other hand, to test the extent to which the
banks commit to apply the fair value accounting, and assess its impact on the
non-financial performance, the questionnaire responses of (142 intentionally
selected employees within the headquarter staff of the financial department,
credit department, and the risk management) been analyzed to determine the
expected influences.
The study results revealed that the listed banks in Palestine Exchange commit to
apply the fair value accounting as per the requirements of IFRS 9 and IFRS 13,
and that applying the fair value accounting impacts the financial performance
measured by the market value added and the financial stability indicators,
however, there were no such impact on the return on equity indicator. And that
applying the fair value accounting based on IFRS 9 and IFRS 13 affects the
non-financial performance indicators measured by the credit and risk
management policies.
The study recommended executing new studies, including other variables on
other economic sectors, to access the impact of applying the fair value
accounting on the financial and non-financial performance, and compare its
results with the results of this study, in addition; following the continuous
adjustments on fair value accounting and its related standards, by adjusting the
internal policies, such as the credit and risk management policies.
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Citation
جبر، محمد سيف الدين. (2019). تأثير تطبيق محاسبة القيمة العادلة على أداء القطاع المصرفي [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/5fd7e5