تحلیل اثرات تغییرات استانداردهای IFRS بر ساختار ترازنامه و نسبت‌های نقدینگی بانک‌ها

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Al-Hawatmeh, O. M., Aladwan, M., Alsinglawi, O., & Awad, S. S. (2025). Comparison of the Stability and Presentation of Revenues During the Application of IAS 18 and After the Application of IFRS 15: Evidence From Jordanian Services and Industries Sectors. International Journal of Innovative Research and Scientific Studies, 8(3), 130-137. https://doi.org/10.53894/ijirss.v8i3.6444

Azhar, Z. (2022). Does Applying IFRS 15 Affect the Quality of Earnings of Cambodian-Listed Companies? Jafess, 7(2), 13-28. https://doi.org/10.62458/jafess.160224.7(2)13-28

Brink, S., & Steenkamp, G. (2023). An IFRS Decision Heuristic—A Model for Accounting for Credit Card Rewards Programme Transactions. Journal of Risk and Financial Management, 16(3), 169. https://doi.org/10.3390/jrfm16030169

Chen, J. W. (2024). The Impact of IFRS 15 on Revenue and Earnings Quality: Evidence From China. Asian Review of Accounting, 33(3), 523-546. https://doi.org/10.1108/ara-07-2024-0220

Çollaku, B., Ahmeti, S., & Aliu, M. (2021). IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks. Prizren Social Science Journal, 5(1), 1-10. https://doi.org/10.32936/pssj.v5i1.191

Dameski, S., & Trajkovska, O. G. (2025). Implementation of IFRS 16 and Its Effect on Earnings Management. Journal of Economics, 10(1), 43-53. https://doi.org/10.46763/joe2510143d

Dib, D., & Feghali, K. (2021). Preliminary Impact of IFRS 9 Implementation on the Lebanese Banking Sector. Journal of Accounting and Management Information Systems, 20(3), 369-401. https://doi.org/10.24818/jamis.2021.03001

Duuren, R. v., & Hoeven, R. t. (2022). Revenue Recognition Disclosure Quality in the Financial Statements of Dutch Construction Companies. Maandblad voor Accountancy en Bedrijfseconomie, 96(11/12), 443-456. https://doi.org/10.5117/mab.96.95638

Goncharov, I., Novotny‐Farkas, Z., & Pizzo, C. (2025). Accounting Policies, Distribution Rules, and the Financial Performance of Central Banks. 61-94. https://doi.org/10.1007/978-3-031-73549-3_3

Gs, A. D., Istanti, E., Zuhro, D., Susanti, R., Sanusi, R., Sutini, S., & Kusumonegor, B. (2022). Comparisonal Analysis of Banking Financial Performance Before and After Adopting Ifrs. International Journal of Economics and Management Research, 1(3), 09-16. https://doi.org/10.55606/ijemr.v1i3.37

Hien, N. N. (2022). The Effects of Real Estate Business on Revenue Accounting in Vietnam’s Real Estate Enterprises. Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 14(1), 76-83. https://doi.org/10.46223/hcmcoujs.econ.en.14.1.2556.2023

Idris, M., Ahmad, A., Nimer, K., & Hassanein, A. (2025). Unraveling the Impact of IFRS 9 Expected Credit Loss Model in the Banking Sector: An Event Study Analysis. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/jfra-12-2024-0984

Ismail, B. Y., & Khalid, N. W. (2024). The Effect of Applying Ifrs 15 on the Income Statement: An Apply Study on Al-Khayate Al- Hadytha Firm. Humanities Journal of University of Zakho, 12(1), 156-164. https://doi.org/10.26436/hjuoz.2024.12.1.1334

Juszczyk, S., Bartosiak, W., Juszczyk, J., & Konieczny, R. (2023). Scope and Financial Implications of the Introduction of Ifrs 9 Using the Example of a Commercial Bank. Zeszyty Naukowe SGGW Polityki Europejskie Finanse I Marketing(29(78)), 47-59. https://doi.org/10.22630/pefim.2023.29.78.4

Levanti, D. A. (2022). Development of a Disclosure Index for Lease Accounting Policies: Evidence From Romanian Banks. European Journal of Business Management and Research, 7(2), 295-299. https://doi.org/10.24018/ejbmr.2022.7.2.1383

Musiiets, T., Ольшевська, І. П., & Mozhna, V. (2024). Expected Credit Losses in International Banking Business. Scientific Notes(35), 94-113. https://doi.org/10.33111/vz_kneu.35.24.02.09.061.067

Neilson, J. J., Wang, K. P., Williams, C. D., & Xie, B. (2024). Offsetable Derivatives and Investor Risk Assessment. Management Science, 70(5), 2779-2798. https://doi.org/10.1287/mnsc.2023.4831

Salman, A. K. (2022). The Effect of Accounting Conservatism on Information Asymmetry in Light of the Adoption of International Financial Reporting Standards (IFRS 15) an Empirical Study in Iraq. Tikrit Journal of Administrative and Economic Sciences, 18(58, 1), 15-38. https://doi.org/10.25130/tjaes.18.58.1.2

Szyszka, J. (2024). Revenue Recognition Models Under International Financial Reporting Standard No. 15 and Polish National Accounting Standard No. 15. Cip. https://doi.org/10.5171/2024.4455524

Tran, V. T., & Nguyen, H. (2023). Liquidity Creation, Bank Competition and Revenue Diversification. Quarterly Journal of Finance, 13(03). https://doi.org/10.1142/s2010139223500076

Vasilyeva, A. (2021). Approaches to Modelling Exposure at Default for the Entire Life of the Asset. Financial Journal, 13(4), 91-109. https://doi.org/10.31107/2075-1990-2021-4-91-109

Widyatini, I. R., & Sasmita, R. P. H. (2021). Off-Balance Sheet Analysis Toward Risk-Adjusted Performance. The Indonesian Journal of Accounting Research, 24(01). https://doi.org/10.33312/ijar.508

Wyk, M. v., & Coetsee, D. (2020). The Adequacy of IFRS 15 for Revenue Recognition in the Construction Industry. Journal of Economic and Financial Sciences, 13(1). https://doi.org/10.4102/jef.v13i1.474

Нашкерська, Г. (2023). The Effects of Ifrs 15 "Revenue From Contracts With Customers" on Reflecting the Revenues of Enterprises From Operational Activities. Scientific Bulletin of Flight Academy Section Economics Management and Law, 8, 66-71. https://doi.org/10.33251/2707-8620-2023-8-66-71