The impact of IFRS 9 adoption, loan reclassification and earnings quality: evidence from banks in East Africa region

Key Points

• To analyze how the adoption of IFRS 9 affects loan reclassification and earnings quality in East African banks.
• Examined the impact of IFRS 9 on loan reclassification and earnings quality across selected banks in East Africa.
• Utilized financial data analysis before and after the adoption of IFRS 9.
• Adoption of IFRS 9 led to a measurable increase in earnings quality among banks.
• Loan reclassification improved reporting accuracy, enhancing transparency in financial statements.