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Peer-reviewedCC BYERU Research Journal

IFRS 9 Measurement Pressure, Classification Choices, and Financial Sustainability: The Moderating Role of State Ownership in Egyptian Banks

  • Sherif Nayel1
  • Khaled Hegazy2
  1. 1College of Management and Technology, Arab Academy for Science, Technology and Maritime Transport (AASTMT), Cairo, Egypt.
  2. 2Dean, School of Business and Finance, New Giza University (NGU), Cairo, Egypt.‎
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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.‎

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Cite

BibTeXRIS
BibTeX
@article{nayel2026ifrs,
  title = {{IFRS 9 Measurement Pressure, Classification Choices, and Financial Sustainability: The Moderating Role of State Ownership in Egyptian Banks}},
  author = {Sherif Nayel and Khaled Hegazy},
  journal = {ERU Research Journal},
  year = {2026},
  month = oct,
  doi = {10.21608/erurj.2026.518416.1428},
  url = {https://doi.org/10.21608/erurj.2026.518416.1428},
  note = {CC BY},
}
RIS
TY  - JOUR
TI  - IFRS 9 Measurement Pressure, Classification Choices, and Financial Sustainability: The Moderating Role of State Ownership in Egyptian Banks
AU  - Sherif Nayel
AU  - Khaled Hegazy
PY  - 2026
DA  - 2026/10/25
JO  - ERU Research Journal
DO  - 10.21608/erurj.2026.518416.1428
UR  - https://doi.org/10.21608/erurj.2026.518416.1428
AB  - 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.‎
SN  - 2812-622X
SN  - 2812-6211
ER  -