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Kosla Hin

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Open access Aug 2026

Evaluating the Profitability Implications of IFRS 9 in Cambodian Banking Institutions

This research adds to the existing literature by examining the impact of IFRS 9 in a context where accounting reforms, prudential regulation and credit growth are strongly intertwined. Studies examining the impact of IFRS 9 implementation on profitability for banks provide inconclusive evidence. We find that our result...

Kosla Hin, Bunthe Hor, Siphat Lim · 0 citations

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