مجلة الدراسات المالية والمحاسبية والإدارية
Volume 12, Numéro 1, Pages 33-55
2025-06-30
The Impact Of Risk Management In Palestinian Commercial Banks On The Implementation Of International Financial Reporting Standard No. 9 (ifrs 9)
Authors : Elkhoudary Abdullah R . Abu Alhija Mahmoud K .
Abstract
The study aims to explore the impact of implementing the International Financial Reporting Standard (IFRS 9) on risk management in Palestinian commercial banks, focusing on credit, liquidity, interest rate, and operational risks. Given the economic and political challenges faced by Palestinian banks, the standard holds particular importance in enhancing transparency, governance, and the ability to predict expected losses, The study adopted a descriptive-analytical approach using a questionnaire directed at bank employees in the Ramallah Governorate. The findings revealed that the implementation of the standard has contributed to improving the management of credit and operational risks, leading to enhanced transparency and reduced operational errors. However, it showed minimal impact on managing liquidity and interest rate risks, highlighting the need for supportive strategies in these areas. The study demonstrated a positive relationship between the application of the standard and risk management, with a greater impact observed on interest rate and operational risks. It recommends developing additional policies to enhance liquidity management, adapt to interest rate fluctuations, and strengthen the application of IFRS 9 to improve risk management strategies in the Palestinian banking sector.
Keywords
Risk Management ; Credit Risk Management ; International Financial Reporting Standard (IFRS) 9
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