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首页> 外文期刊>Journal of Accounting & Marketing >Does International Financial Reporting Standards (IFRSS) Adoption Affects Banks’ Asset Quality in Nigerian Banks?
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Does International Financial Reporting Standards (IFRSS) Adoption Affects Banks’ Asset Quality in Nigerian Banks?

机译：采用国际财务报告准则（IFRSS）是否会影响尼日利亚银行的银行资产质量？

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Asset quality also known as loan portfolio quality is one of the critical areas in determining the overall financial wellness of a bank. Prior to the adoption of IFRS, the Statement of Accounting Standards (SAS 10) and the prudential guideline recognized and specified the measurement criteria for loan portfolios disclosed in the financial statements of Nigerian deposit money banks. With the mandatory adoption of IFRS in Nigeria, a different measurement basis was introduced (IAS 39 and IFRS 9). Thus, this study examines the effect of IFRS adoption on the overall asset quality of Nigerian money deposit banks. The study, which covers the period between 2006 and 2015, applies Generalized Least Square technique to compare the asset quality of banks listed on the Nigerian Stock Exchange before and after the adoption of IFRS. The study reveals that IFRS adoption has significantly affected asset quality of Nigerian banks. It is recommended that deposit money banks should continually strengthen their credit risk management and reporting mechanisms as enshrined in IFRS as this would guarantee good asset quality position in the reported financial statements.
机译：资产质量（也称为贷款投资组合质量）是确定银行整体财务状况的关键领域之一。在采用IFRS之前，会计准则报表（SAS 10）和审慎准则认可并指定了尼日利亚存款货币银行财务报表中披露的贷款组合的计量标准。随着尼日利亚强制采用IFRS，引入了不同的计量基础（IAS 39和IFRS 9）。因此，本研究考察了采用IFRS对尼日利亚货币存款银行整体资产质量的影响。该研究涵盖2006年至2015年之间，应用广义最小二乘技术对采用IFRS之前和之后在尼日利亚证券交易所上市的银行的资产质量进行比较。该研究表明，采用国际财务报告准则已经严重影响了尼日利亚银行的资产质量。建议存款银行应继续按照IFRS的规定加强信用风险管理和报告机制，因为这将保证所报告财务报表中的资产质量状况良好。

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