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題名 IFRS 9對貝里斯國內銀行部門韌性的影響評估
Assessing the Impact of IFRS 9 on the Resilience of the Domestic Banking Sector in Belize作者 包若薇
Bautista, Ruvi-Iveth貢獻者 徐愛恩
Tsui, Stephanie
包若薇
Bautista, Ruvi-Iveth關鍵詞 IFRS 9
呆帳準備
資本適足率
銀行韌性
貝里斯
IFRS 9
Loan Loss Provisions
Capital Adequacy
Bank Resilience
Belize日期 2025 上傳時間 4-八月-2025 12:55:23 (UTC+8) 摘要 本論文探討IFRS 9準則的採用對貝里斯銀行部門韌性的影響，重點分析資本適足率、呆帳準備與獲利能力。研究使用2013年至2024年間的資料，並採用描述性統計、t檢定及迴歸分析等方法。研究結果顯示，IFRS 9對財務指標未產生顯著影響，且《銀行與金融機構法》（DBFIA）下的備抵損失水準持續高於IFRS 9的減損金額，反映出貝里斯穩健的監管架構。此結果指出，像貝里斯這樣的小型司法管轄區能夠在不破壞金融穩定的情況下成功採用IFRS 9，為其他發展中國家提供可借鑑的實施經驗。
This thesis examines the impact of adopting IFRS 9 on the resilience of Belize’s banking sector, focusing on capital adequacy, loan loss provisions, and profitability. Using 2013–2024 data, the study employs descriptive analysis, t-tests, and regressions. Results show no significant IFRS 9 impact on financial metrics, with DBFIA provisions consistently higher than IFRS 9 impairments, reflecting Belize’s robust regulatory framework. These findings suggest that small jurisdictions like Belize can adopt IFRS 9 without destabilizing their banking systems, offering a model for other developing economies.參考文獻 Abad, J., & Suárez, J. (2017). Assessing the cyclical implications of IFRS 9: A recursive model. ESRB Occasional Paper No. 12. European Systemic Risk Board. https://www.econstor.eu/ handle/10419/193607 Arfè, A. (2023). Real effects of the IFRS 9 adoption in banking (Doctoral dissertation, Alma Mater Studiorum – Università di Bologna). AMS Dottorato. https://amsdottorato.unibo.it/ id/eprint/10960/ Caribbean Economic Research Team. (2024). Regional Financial Stability Report 2021. CERT-NET. https://cert-net.com/files/RFSR%202021%20Final_19Mar2024_0.pdf Caruso, E., D’Hulster, K., Kliatskova, T., & Ortiz, J. (2021). Accounting provisioning under the expected credit loss framework: IFRS 9 in emerging markets and developing economies – A set of policy recommendations (EFI Insight–Finance) [PDF]. World Bank. https://docu ments1.worldbank.org/curated/en/700511616757978211/pdf/Accounting-Provisioning-Under-the-Expected-Credit-Loss-Framework-IFRS-9-in-Emerging-Markets-and-Developing-Economies-A-Set-of-Policy-Recommendations.pdf Central Bank of Belize. (2013–2024). Domestic banks summary of assets. Retrieved 16 April, 2024 from https://www.centralbank.org.bz/home/statistics/banking-system/domestic-ban ks-summary-of-assets Central Bank of Belize. (2013-2024). Domestic bank financials. Retrieved 16 April, 2024, from https://www.centralbank.org.bz/home/news-and-publications/regulated-institution-financials/domestic-bank-financials Central Bank of Belize. (2019). Annual report 2018. https://www.centralbank.org.bz/docs/ default-source/3.3.4-annual-reports/annual-report-2018.pdf?sfvrsn=45228f35_0 Central Bank of Belize. (2020a). DBFIA Practice Direction No. 2: Classification of loans and other assets. https://www.centralbank.org.bz/docs/default-source/2.2-domestic-banks- financial-institutions-act/dbfia-practice-directions/dbfia-practice-direction-no-2_covid-amendment.pdf?sfvrsn=24b78c35_4 Central Bank of Belize. (2020b). DBFIA Practice Direction No. 3: Loan Loss Provisions and Reserves. https://www.centralbank.org.bz/docs/default-source/2.2-domestic-banks- financial-institutions-act/dbfia-practice-directions/dbfia-practice-direction-no-3-revised-2020---loan-loss-provisions-and-reserves.pdf?sfvrsn=95b88c35_4 Central Bank of Belize. (2021a). Guidance notice to banks and credit unions [PDF]. https://ww w.centralbank.org.bz/docs/default-source/7.0-news-advisories/notice-to-banks-amp-credit-unions-29-mar-21.pdf Central Bank of Belize. (2021b). Annual report 2020 [PDF]. https://www.centralbank.org. bz/docs/default-source/3.3.4-annual-reports/annual-report-2020.pdf Central Bank of Belize. (2022). Annual Report 2021. https://www.centralbank.org.bz/docs/ default-source/3.3.4-annual-reports/annual-report-2021.pdf?sfvrsn=6cfc5d01_1 Central Bank of Belize. (2023). Annual Report 2022. https://www.centralbank.org.bz/docs/ default-source/1.1.1-apsss/annual-report-accounts-2022.pdf?sfvrsn=9ea4063e_6 Central Bank of Belize. (n.d.). Monetary policy. Retrieved April 23, 2025, from https://www.ce ntralbank.org.bz/home/core-functions/monetary-policy Dong, M., & Oberson, R. (2021). Moving toward the expected credit loss model under IFRS 9: Capital transitional arrangement and bank systematic risk. Accounting and Business Research, 52(6), 641–679. https://doi.org/10.1080/00014788.2021.1952060 Government of Belize. (2011). Credit Unions Act, Chapter 314. (Revised Edition 2011). Central Bank of Belize. https://www.centralbank.org.bz/docs/default-source/2.4-credit-u nions-act/credit-union-act/credit-union-act-revised-edition-2011.pdf?sfvrsn=c2668e35_2 Government of Belize. (2020). Domestic Banks and Financial Institutions Act, Chapter 263. (Revised Edition 2020). Central Bank of Belize. https://www.centralbank.org.bz/docs/ default-source/2.2-domestic-banks-financial-institutions-act/cap_263_domestic_banks_and_financial_institutions_act.pdf International Accounting Standards Board (IASB). (2014). IFRS 9 Financial instruments. https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/ Inter-American Development Bank. (2020). Access to finance for MSMEs in Belize: Challenges and opportunities. Publications.iadb.org. https://publications.iadb.org/ en/access-finance-msmes-belize-challenges-and-opportunities International Monetary Fund. (2022). Belize: 2022 Article IV consultation—Press release; and staff report (IMF Country Report No. 22/133). https://www.imf.org/-/media/Files/ Publications/CR/2022/English/1BLZEA2022001.ash KPMG. (2020). Financial resilience in banking: A balancing act. KPMG EMA FS Risk & Regulatory Insight Centre. Retrieved from https://assets.kpmg.com/content/dam/kpmg/ xx/pdf/2020/12/financial-resilience-in-banking.pdf Kund, A.-G., & Rugilo, D. (2023). Does IFRS 9 increase banks’ resilience? European Central Bank Working Paper Series No. 2792. https://www.ecb.europa.eu/pub/pdf/scpwps/ecb.wp 2792~ef62a4640d.en.pdf Kyiu, A., & Tawiah, V. (2023). IFRS 9 implementation and bank risk. Accounting Forum, 49(1), 234–258. https://doi.org/10.1080/01559982.2023.2233861 Mora, A. (2022). Discussion of “Moving toward the expected credit loss model under IFRS 9: Capital transitional arrangement and bank systematic risk”. Accounting and Business Research, 52(6), 680–685. https://www.tandfonline.com/doi/full/10.1080/00014788.2022 .2027078 Morshed, A. (2024). Evaluating the effects of IFRS 9 on Jordanian banks’ credit and financial metrics. Banks and Bank Systems, 19(4), 70–83. https://doi.org/10.21511/bbs.19(4).2024. 06 Neisen, M., & Schulte-Mattler, H. (2021). The effectiveness of IFRS 9 transitional provisions in limiting the potential impact of COVID-19 on banks. Journal of Banking Regulation, 22(4), 342–351. https://doi.org/10.1057/s41261-021-00151-7 Novotny-Farkas, Z. (2016). The interaction of the IFRS 9 expected loss approach with supervisory rules and implications for financial stability. Accounting in Europe, 13(2), 197–227. https://doi.org/10.1080/17449480.2016.1210180 Ribeiro, C. W. L., de Santana Júnior, J. L., Pimentel, R. C., & Salotti, B. M. (2022). IFRS 9 adoption and its impacts on banks’ credit impairment: An international perspective. Enfoque: Reflexão Contábil, 43(3), 1–21. https://doi.org/10.4025/enfoque.v43i3.64183 Statistical Institute of Belize. (n.d. a). Labour force. https://sib.org.bz/statistics/labour-force/ Statistical Institute of Belize. (n.d. b). Annual GDP activity, base 2014: Percent change [Excel spreadsheet]. Retrieved 16 April, 2025, from https://sib.org.bz/statistics/economic-statisti cs/gross-domestic-product/ Statistical Institute of Belize. (n.d. c). Monthly inflation rate [Excel spreadsheet]. Retrieved 16 April, 2025, from https://sib.org.bz/statistics/economic-statistics/consumer-price-index/ 描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
112933037資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112933037 資料類型 thesis dc.contributor.advisor 徐愛恩 zh_TW dc.contributor.advisor Tsui, Stephanie en_US dc.contributor.author (作者) 包若薇 zh_TW dc.contributor.author (作者) Bautista, Ruvi-Iveth en_US dc.creator (作者) 包若薇 zh_TW dc.creator (作者) Bautista, Ruvi-Iveth en_US dc.date (日期) 2025 en_US dc.date.accessioned 4-八月-2025 12:55:23 (UTC+8) - dc.date.available 4-八月-2025 12:55:23 (UTC+8) - dc.date.issued (上傳時間) 4-八月-2025 12:55:23 (UTC+8) - dc.identifier (其他 識別碼) G0112933037 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/158299 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際經營管理英語碩士學位學程(IMBA) zh_TW dc.description (描述) 112933037 zh_TW dc.description.abstract (摘要) 本論文探討IFRS 9準則的採用對貝里斯銀行部門韌性的影響，重點分析資本適足率、呆帳準備與獲利能力。研究使用2013年至2024年間的資料，並採用描述性統計、t檢定及迴歸分析等方法。研究結果顯示，IFRS 9對財務指標未產生顯著影響，且《銀行與金融機構法》（DBFIA）下的備抵損失水準持續高於IFRS 9的減損金額，反映出貝里斯穩健的監管架構。此結果指出，像貝里斯這樣的小型司法管轄區能夠在不破壞金融穩定的情況下成功採用IFRS 9，為其他發展中國家提供可借鑑的實施經驗。 zh_TW dc.description.abstract (摘要) This thesis examines the impact of adopting IFRS 9 on the resilience of Belize’s banking sector, focusing on capital adequacy, loan loss provisions, and profitability. Using 2013–2024 data, the study employs descriptive analysis, t-tests, and regressions. Results show no significant IFRS 9 impact on financial metrics, with DBFIA provisions consistently higher than IFRS 9 impairments, reflecting Belize’s robust regulatory framework. These findings suggest that small jurisdictions like Belize can adopt IFRS 9 without destabilizing their banking systems, offering a model for other developing economies. en_US dc.description.tableofcontents 1. Introduction 1 1.1. Background and Context 1 1.2. Problem Statement 2 1.3. Research Objectives and Hypotheses 3 1.4. Scope of Study 5 1.5. Significance of Study 6 2. The Banking Industry and Regulatory Environment in Belize 7 2.1. Overview of the Belizean Banking Sector 7 2.2. Role of the Central Bank of Belize (CBB) 12 2.3. Regulatory Approach to Loan Loss Provisioning in Belize 15 2.4. Adoption of IFRS 9 in Belize 16 2.5. Impact of COVID-19 and Regulatory Adjustments 20 3. Literature Review 21 3.1. Theoretical Framework of IFRS 9 and Bank Resilience 21 3.2. Global Empirical Evidence on IFRS 9 Implementation 23 3.3. Comparative Studies between IAS 39 and IFRS 9 25 3.4. Evidence from Emerging and Small Economies 28 3.5. Literature Gaps Relevant to Belize and the Caribbean 30 4. Methodology 33 4.1. Research Approach 33 4.2. Design of the Study 33 4.3. Sampling Strategy 35 4.4. Tools and Instruments 35 4.5. Data Collection Process 35 4.6. Ethics and Compliance 36 4.7. Ensuring Credibility 36 5. Results & Discussion 37 5.1. Descriptive Statistics 37 5.2. Comparing Key Financial Stability Indicators Before and After IFRS 9 39 5.3. Differences in Credit Impairment between DBFIA and IFRS 9 41 5.4. Impact on Capital Adequacy, Impairment & Profitability 42 5.4.1. Impact on Capital Adequacy 43 5.4.2. Impact on Impairment 45 5.4.3. Impact on Profitability 48 5.5. Implications of IFRS 9 Adoption for Banking Regulation 50 5.6. Robustness Check 51 6. Conclusion 54 6.1. Summary of results 54 6.2. Future Research Directions 55 6.3. Conclusion 56 References 57 Appendices 62 Appendix A: Pre vs Post IFRS 9 T-Test Results 62 Appendix B: Paired Samples T-Test 64 Appendix C: Impact on Capital Adequacy 65 Appendix D: Impact on Impairment 67 Appendix E: Impact on Profitability 69 Appendix F: Winsorized Impact on Capital Adequacy 71 Appendix G: Quarterly Financial Dataset 73 Appendix H: Excerpts from DBFIA Practice Direction No. 3 80 zh_TW dc.format.extent 2387165 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112933037 en_US dc.subject (關鍵詞) IFRS 9 zh_TW dc.subject (關鍵詞) 呆帳準備 zh_TW dc.subject (關鍵詞) 資本適足率 zh_TW dc.subject (關鍵詞) 銀行韌性 zh_TW dc.subject (關鍵詞) 貝里斯 zh_TW dc.subject (關鍵詞) IFRS 9 en_US dc.subject (關鍵詞) Loan Loss Provisions en_US dc.subject (關鍵詞) Capital Adequacy en_US dc.subject (關鍵詞) Bank Resilience en_US dc.subject (關鍵詞) Belize en_US dc.title (題名) IFRS 9對貝里斯國內銀行部門韌性的影響評估 zh_TW dc.title (題名) Assessing the Impact of IFRS 9 on the Resilience of the Domestic Banking Sector in Belize en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Abad, J., & Suárez, J. (2017). Assessing the cyclical implications of IFRS 9: A recursive model. ESRB Occasional Paper No. 12. European Systemic Risk Board. https://www.econstor.eu/ handle/10419/193607 Arfè, A. (2023). Real effects of the IFRS 9 adoption in banking (Doctoral dissertation, Alma Mater Studiorum – Università di Bologna). AMS Dottorato. https://amsdottorato.unibo.it/ id/eprint/10960/ Caribbean Economic Research Team. (2024). Regional Financial Stability Report 2021. CERT-NET. https://cert-net.com/files/RFSR%202021%20Final_19Mar2024_0.pdf Caruso, E., D’Hulster, K., Kliatskova, T., & Ortiz, J. (2021). Accounting provisioning under the expected credit loss framework: IFRS 9 in emerging markets and developing economies – A set of policy recommendations (EFI Insight–Finance) [PDF]. World Bank. https://docu ments1.worldbank.org/curated/en/700511616757978211/pdf/Accounting-Provisioning-Under-the-Expected-Credit-Loss-Framework-IFRS-9-in-Emerging-Markets-and-Developing-Economies-A-Set-of-Policy-Recommendations.pdf Central Bank of Belize. (2013–2024). Domestic banks summary of assets. Retrieved 16 April, 2024 from https://www.centralbank.org.bz/home/statistics/banking-system/domestic-ban ks-summary-of-assets Central Bank of Belize. (2013-2024). Domestic bank financials. Retrieved 16 April, 2024, from https://www.centralbank.org.bz/home/news-and-publications/regulated-institution-financials/domestic-bank-financials Central Bank of Belize. (2019). Annual report 2018. https://www.centralbank.org.bz/docs/ default-source/3.3.4-annual-reports/annual-report-2018.pdf?sfvrsn=45228f35_0 Central Bank of Belize. (2020a). DBFIA Practice Direction No. 2: Classification of loans and other assets. https://www.centralbank.org.bz/docs/default-source/2.2-domestic-banks- financial-institutions-act/dbfia-practice-directions/dbfia-practice-direction-no-2_covid-amendment.pdf?sfvrsn=24b78c35_4 Central Bank of Belize. (2020b). DBFIA Practice Direction No. 3: Loan Loss Provisions and Reserves. https://www.centralbank.org.bz/docs/default-source/2.2-domestic-banks- financial-institutions-act/dbfia-practice-directions/dbfia-practice-direction-no-3-revised-2020---loan-loss-provisions-and-reserves.pdf?sfvrsn=95b88c35_4 Central Bank of Belize. (2021a). Guidance notice to banks and credit unions [PDF]. https://ww w.centralbank.org.bz/docs/default-source/7.0-news-advisories/notice-to-banks-amp-credit-unions-29-mar-21.pdf Central Bank of Belize. (2021b). Annual report 2020 [PDF]. https://www.centralbank.org. bz/docs/default-source/3.3.4-annual-reports/annual-report-2020.pdf Central Bank of Belize. (2022). Annual Report 2021. https://www.centralbank.org.bz/docs/ default-source/3.3.4-annual-reports/annual-report-2021.pdf?sfvrsn=6cfc5d01_1 Central Bank of Belize. (2023). Annual Report 2022. https://www.centralbank.org.bz/docs/ default-source/1.1.1-apsss/annual-report-accounts-2022.pdf?sfvrsn=9ea4063e_6 Central Bank of Belize. (n.d.). Monetary policy. Retrieved April 23, 2025, from https://www.ce ntralbank.org.bz/home/core-functions/monetary-policy Dong, M., & Oberson, R. (2021). Moving toward the expected credit loss model under IFRS 9: Capital transitional arrangement and bank systematic risk. Accounting and Business Research, 52(6), 641–679. https://doi.org/10.1080/00014788.2021.1952060 Government of Belize. (2011). Credit Unions Act, Chapter 314. (Revised Edition 2011). Central Bank of Belize. https://www.centralbank.org.bz/docs/default-source/2.4-credit-u nions-act/credit-union-act/credit-union-act-revised-edition-2011.pdf?sfvrsn=c2668e35_2 Government of Belize. (2020). Domestic Banks and Financial Institutions Act, Chapter 263. (Revised Edition 2020). Central Bank of Belize. https://www.centralbank.org.bz/docs/ default-source/2.2-domestic-banks-financial-institutions-act/cap_263_domestic_banks_and_financial_institutions_act.pdf International Accounting Standards Board (IASB). (2014). IFRS 9 Financial instruments. https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/ Inter-American Development Bank. (2020). Access to finance for MSMEs in Belize: Challenges and opportunities. Publications.iadb.org. https://publications.iadb.org/ en/access-finance-msmes-belize-challenges-and-opportunities International Monetary Fund. (2022). Belize: 2022 Article IV consultation—Press release; and staff report (IMF Country Report No. 22/133). https://www.imf.org/-/media/Files/ Publications/CR/2022/English/1BLZEA2022001.ash KPMG. (2020). Financial resilience in banking: A balancing act. KPMG EMA FS Risk & Regulatory Insight Centre. Retrieved from https://assets.kpmg.com/content/dam/kpmg/ xx/pdf/2020/12/financial-resilience-in-banking.pdf Kund, A.-G., & Rugilo, D. (2023). Does IFRS 9 increase banks’ resilience? European Central Bank Working Paper Series No. 2792. https://www.ecb.europa.eu/pub/pdf/scpwps/ecb.wp 2792~ef62a4640d.en.pdf Kyiu, A., & Tawiah, V. (2023). IFRS 9 implementation and bank risk. Accounting Forum, 49(1), 234–258. https://doi.org/10.1080/01559982.2023.2233861 Mora, A. (2022). Discussion of “Moving toward the expected credit loss model under IFRS 9: Capital transitional arrangement and bank systematic risk”. Accounting and Business Research, 52(6), 680–685. https://www.tandfonline.com/doi/full/10.1080/00014788.2022 .2027078 Morshed, A. (2024). Evaluating the effects of IFRS 9 on Jordanian banks’ credit and financial metrics. Banks and Bank Systems, 19(4), 70–83. https://doi.org/10.21511/bbs.19(4).2024. 06 Neisen, M., & Schulte-Mattler, H. (2021). The effectiveness of IFRS 9 transitional provisions in limiting the potential impact of COVID-19 on banks. Journal of Banking Regulation, 22(4), 342–351. https://doi.org/10.1057/s41261-021-00151-7 Novotny-Farkas, Z. (2016). The interaction of the IFRS 9 expected loss approach with supervisory rules and implications for financial stability. Accounting in Europe, 13(2), 197–227. https://doi.org/10.1080/17449480.2016.1210180 Ribeiro, C. W. L., de Santana Júnior, J. L., Pimentel, R. C., & Salotti, B. M. (2022). IFRS 9 adoption and its impacts on banks’ credit impairment: An international perspective. Enfoque: Reflexão Contábil, 43(3), 1–21. https://doi.org/10.4025/enfoque.v43i3.64183 Statistical Institute of Belize. (n.d. a). Labour force. https://sib.org.bz/statistics/labour-force/ Statistical Institute of Belize. (n.d. b). Annual GDP activity, base 2014: Percent change [Excel spreadsheet]. Retrieved 16 April, 2025, from https://sib.org.bz/statistics/economic-statisti cs/gross-domestic-product/ Statistical Institute of Belize. (n.d. c). Monthly inflation rate [Excel spreadsheet]. Retrieved 16 April, 2025, from https://sib.org.bz/statistics/economic-statistics/consumer-price-index/ zh_TW
