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| Title: | 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 |
| Authors: | 包若薇
Bautista, Ruvi-Iveth |
| Contributors: | 徐愛恩
Tsui, Stephanie
包若薇
Bautista, Ruvi-Iveth |
| Keywords: | 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 |
| Date: | 2025 |
| Issue Date: | 2025-08-04 12:55:23 (UTC+8) |
| Abstract: | 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. |
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| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
112933037 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112933037 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
|
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