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Asian Review of Accounting ; 31(1):26-41, 2023.
Article in English | ProQuest Central | ID: covidwho-2229762


PurposeThis article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs). Changes in the total amount of LLPs, distribution of outstanding loan balance among IFRS 9 stages and credit risk parameters used for calculation are investigated for each world region where banks report under IFRS.Design/methodology/approachData for a global selection of 105 banks reporting under IFRS were collected from 2019 to 2020 annual reports, financial statements, and Pillar III reports. These data provide the basis to empirically analyze the impact of COVID-19 on LLPs.FindingsIn most world regions Stage 2 balances increase while Stage 3 balances remain comparatively stable. The credit risk parameters used for computing LLPs remained stable in 2020. However, in China, the impact of COVID-19 on banks was not detected. Mean Stage 1 balances for Chinese banks increased slightly during the pandemic. Aside from the COVID-19 impact, we find that LLPs, credit risk parameters, and loss absorption capacities are significantly lower for banks in Canada, Oceania and Western Europe compared to those in the rest of the world.Originality/valueThere exists previous research examining the COVID-19 impact on financial stability, implementation of emergency rules and country-wide analyses to anticipate default rates depending on recovery scenarios. However, this is the first global study on the immediate impact of COVID-19 on LLPs. It reveals the significant differences between world regions and provides implications about their resilience against future credit shocks.

The Journal of Business Economics ; 93(2023/02/01 00:00:0000):149-171, 2023.
Article in English | ProQuest Central | ID: covidwho-2235387


Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, we focus on the consequences of accumulated expenses for data processing on banks' ability to estimate their loan loss accruals. We further test for differences when the banks' borrowers get hit by the economic trouble from the COVID-19 pandemic. Using a sample of US commercial banks before and during the COVID-19 pandemic, we find more precise estimates of loan loss accruals during these troublesome times in banks that accumulated higher data processing expenses. Surprisingly, we do not find significant differences in the precision of loan loss accruals by banks' IT investments during normal times. Our findings contribute to consolidate previously diverging results by showing that IT investments help banks following a structural break, such as the COVID-19 pandemic.

1st IEEE International Workshop on Metrology for Extended Reality, Artificial Intelligence and Neural Engineering, MetroXRAINE 2022 ; : 534-538, 2022.
Article in English | Scopus | ID: covidwho-2192013
Impact of Covid-19 on the Future of Law ; : I-+, 2022.
Article in English | Web of Science | ID: covidwho-2168113
15th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2022 ; : 391-396, 2022.
Article in English | Scopus | ID: covidwho-2153141
BMJ Health & Care Informatics ; 29(Suppl 1):A4, 2022.
Article in English | ProQuest Central | ID: covidwho-2118782
Asian Journal of Accounting Research ; 7(3):279-294, 2022.
Article in English | ProQuest Central | ID: covidwho-2063150
Asian Review of Accounting ; 2022.
Article in English | Scopus | ID: covidwho-2051828
10th World Construction Symposium, WCS 2022 ; : 249-261, 2022.
Article in English | Scopus | ID: covidwho-2030615
Journal of Legal Affairs and Dispute Resolution in Engineering and Construction ; 14(4), 2022.
Article in English | Scopus | ID: covidwho-1931559
Dalhousie Law Journal ; 45(1):0_1,1-21, 2022.
Article in English | ProQuest Central | ID: covidwho-1897775
Journal of Mens Health ; 18(5):11, 2022.
Article in English | Web of Science | ID: covidwho-1897316
Int J Environ Res Public Health ; 19(11)2022 06 04.
Article in English | MEDLINE | ID: covidwho-1884141


Since the start of the SARS-CoV-2 pandemic, levels of loneliness have increased among the general population and especially among sexual minorities, such as gay men and other men who have sex with men, who already experienced more problems with social isolation before the pandemic. We analyzed how the disruption of the social network and social support structures by containment measures impact loneliness among gay and other men having sex with men. Our sample consisted of gay and other men having sex with men who had in person communication with family as well as heterosexual friends and homosexual friends before the lockdown (N = 461). Multivariate regression analyses were performed with social provisions (social interaction and reliable alliance) and loneliness as dependent variables. A change from in-person communication with gay peers before the pandemic to remote-only or no communication with gay peers during the pandemic, mediated by change in social integration, was related to an increased feeling of loneliness during the pandemic compared with before the pandemic. There were some unexpected findings, which should be interpreted in the specific social context of the SARS-CoV-2 pandemic. On average, social integration and reliable alliance among MSM increased during the lockdown, even though in-person communication decreased and loneliness increased. Our results show it is critical to maintain a view of social support and social loneliness as lodged within larger social and cultural contexts that ultimately shape the mechanisms behind them.

COVID-19 , Sexual and Gender Minorities , Belgium/epidemiology , COVID-19/epidemiology , Communicable Disease Control , Homosexuality, Male , Humans , Loneliness , Male , Physical Distancing , SARS-CoV-2 , Social Networking , Social Support
International Journal of Emerging Markets ; : 32, 2022.
Article in English | Web of Science | ID: covidwho-1853356
17th International Conference on Mobility, Sensing and Networking, MSN 2021 ; : 358-365, 2021.
Article in English | Scopus | ID: covidwho-1831853
Pacific Accounting Review ; 33(5):555-567, 2021.
Article in English | ProQuest Central | ID: covidwho-1806866
3rd International Conference on Industry 4.0 and Smart Manufacturing, ISM 2021 ; 200:237-246, 2022.
Article in English | Scopus | ID: covidwho-1796208
International Journal of Building Pathology and Adaptation ; 2022.
Article in English | Scopus | ID: covidwho-1788587
Juridical Tribune Journal = Tribuna Juridica ; 10(2):222-238, 2020.
Article in English | ProQuest Central | ID: covidwho-1776925