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研究生： 包若薇
Bautista, Ruvi-Iveth
論文名稱： 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
指導教授： 徐愛恩
Tsui, Stephanie
口試委員: 張祐慈
Chang, Yu-Tzu
張景宏
Chang, Ching-Hung
學位類別： 碩士
Master
系所名稱： 商學院 - 國際經營管理英語碩士學位學程(IMBA)
International MBA Program College of Commerce(IMBA)
論文出版年： 2025
畢業學年度： 113
語文別： 英文
論文頁數： 81
中文關鍵詞： IFRS 9 、呆帳準備 、資本適足率 、銀行韌性 、貝里斯
外文關鍵詞： IFRS 9, Loan Loss Provisions, Capital Adequacy, Bank Resilience, Belize
相關次數： 點閱：278  下載：3 
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    • 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.

    1. Introduction 1
    1.1. Background and Context 1
    1.2. Problem Statement 2
    1.3. Research Objectives and Hypotheses 3
    1.4. Scope of Study 5
    1.5. Significance of Study 6
    2. The Banking Industry and Regulatory Environment in Belize 7
    2.1. Overview of the Belizean Banking Sector 7
    2.2. Role of the Central Bank of Belize (CBB) 12
    2.3. Regulatory Approach to Loan Loss Provisioning in Belize 15
    2.4. Adoption of IFRS 9 in Belize 16
    2.5. Impact of COVID-19 and Regulatory Adjustments 20
    3. Literature Review 21
    3.1. Theoretical Framework of IFRS 9 and Bank Resilience 21
    3.2. Global Empirical Evidence on IFRS 9 Implementation 23
    3.3. Comparative Studies between IAS 39 and IFRS 9 25
    3.4. Evidence from Emerging and Small Economies 28
    3.5. Literature Gaps Relevant to Belize and the Caribbean 30
    4. Methodology 33
    4.1. Research Approach 33
    4.2. Design of the Study 33
    4.3. Sampling Strategy 35
    4.4. Tools and Instruments 35
    4.5. Data Collection Process 35
    4.6. Ethics and Compliance 36
    4.7. Ensuring Credibility 36
    5. Results & Discussion 37
    5.1. Descriptive Statistics 37
    5.2. Comparing Key Financial Stability Indicators Before and After IFRS 9 39
    5.3. Differences in Credit Impairment between DBFIA and IFRS 9 41
    5.4. Impact on Capital Adequacy, Impairment & Profitability 42
    5.4.1. Impact on Capital Adequacy 43
    5.4.2. Impact on Impairment 45
    5.4.3. Impact on Profitability 48
    5.5. Implications of IFRS 9 Adoption for Banking Regulation 50
    5.6. Robustness Check 51
    6. Conclusion 54
    6.1. Summary of results 54
    6.2. Future Research Directions 55
    6.3. Conclusion 56
    References 57
    Appendices 62
    Appendix A: Pre vs Post IFRS 9 T-Test Results 62
    Appendix B: Paired Samples T-Test 64
    Appendix C: Impact on Capital Adequacy 65
    Appendix D: Impact on Impairment 67
    Appendix E: Impact on Profitability 69
    Appendix F: Winsorized Impact on Capital Adequacy 71
    Appendix G: Quarterly Financial Dataset 73
    Appendix H: Excerpts from DBFIA Practice Direction No. 3 80

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