{
  "abstract": "Purpose: To examine the association between IFRS 9 measurement outcomes and financial sustainability ‎and assess the moderating role of state ownership in Egyptian commercial banks.‎Design/methodology/approachUsing a balanced panel of 15 Egyptian commercial banks selected through predefined sample-‎selection criteria, the study analyzes 180 bank-year observations (2013-2024) using bank and ‎year fixed-effects models.‎FindingsImpairment-recognition intensity is negatively associated with financial sustainability, whereas ‎FVOCI and FVTPL intensities are insignificant. State ownership significantly attenuates the ‎adverse association. Additional analyses indicate that the relationship is concentrated primarily ‎in the asset-quality dimension, remains robust across alternative specifications, and persists in ‎a post-IFRS 9 subsample (2019-2024) .‎Research limitations/implicationsThe findings should be interpreted as associations rather than causal effects. The relatively ‎small sample and Egypt-specific setting may limit generalizability.‎Practical implicationsThe results highlight the importance of impairment-recognition outcomes and governance ‎characteristics in shaping sustainable banking performance.‎Originality/valueThe study introduces a multidimensional Financial Sustainability Index and provides evidence ‎that state ownership moderates the association between IFRS 9 measurement outcomes and ‎financial sustainability.‎",
  "abstract_shown": true,
  "affiliations": [
    "College of Management and Technology, Arab Academy for Science, Technology and Maritime Transport (AASTMT), Cairo, Egypt.",
    "Dean, School of Business and Finance, New Giza University (NGU), Cairo, Egypt.‎"
  ],
  "article_type": null,
  "arxiv": null,
  "author_total": 2,
  "authors": [
    {
      "affs": [
        0
      ],
      "name": "Sherif Nayel"
    },
    {
      "affs": [
        1
      ],
      "name": "Khaled Hegazy"
    }
  ],
  "bibtex": "https://research.draconitic.com/paper/5vrw3dz8g80jn.bib",
  "cited_by": 0,
  "doi": "10.21608/erurj.2026.518416.1428",
  "fulltext_url": null,
  "id": "5vrw3dz8g80jn",
  "issns": [
    "2812-622X",
    "2812-6211"
  ],
  "landing_url": "https://doi.org/10.21608/erurj.2026.518416.1428",
  "language": "ar",
  "licence": "CC-BY",
  "licence_label": "CC BY",
  "licence_source": "journal",
  "licence_url": "https://creativecommons.org/licenses/by/4.0/",
  "metadata_licence": null,
  "native_subjects": [
    [
      "lcc",
      "Q"
    ],
    [
      "lcc",
      "R"
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      "lcc",
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    [
      "openalex",
      "2003|Banking stability, regulation, efficiency"
    ]
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  "openalex": "W7222901220",
  "pdf_url": "https://erurj.journals.ekb.eg/article_534048_f495e4c874ef406a53c582c091f6ce5e.pdf",
  "pmcid": null,
  "pmid": null,
  "published": "2026-10-25",
  "publisher": "Egyptian Russian University",
  "ris": "https://research.draconitic.com/paper/5vrw3dz8g80jn.ris",
  "sources": [
    {
      "first_seen": "2026-10-30T13:45:16Z",
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      "url": "https://doi.org/10.21608/erurj.2026.518416.1428"
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  "subjects": [
    {
      "field": "medicine",
      "origin": "lcc:R",
      "subfield": "general"
    }
  ],
  "title": "IFRS 9 Measurement Pressure, Classification Choices, and Financial Sustainability: The Moderating Role of State Ownership in Egyptian Banks",
  "title_text": "IFRS 9 Measurement Pressure, Classification Choices, and Financial Sustainability: The Moderating Role of State Ownership in Egyptian Banks",
  "type": "peer-reviewed",
  "updated_at": "2026-10-30T13:45:16Z",
  "url": "https://research.draconitic.com/paper/5vrw3dz8g80jn",
  "venue": "ERU Research Journal",
  "versions": []
}