In a new scholarly achievement that reflects academic excellence and collaborative research between faculty members and students, Dr. Mo’ez Abu Alia, Dr. Islam Abdel Jawad, and accounting students Hiba Salwadi and Fayrouz Salahat published a research paper titled:
"Effect of the Application of IFRS 9 on the Loan Loss Recognition Timeliness in the Banks of Gulf Cooperation Council Countries"
The paper appeared in the Jordan Journal of Business Administration (JJBA), a peer-reviewed journal indexed in Scopus (Q3 category).
The study examined the effect of implementing IFRS 9 – Financial Instruments on how GCC banks recognize loan losses. The findings revealed that the expected benefits of IFRS 9 were not fully achieved, as no significant improvement was observed in the timeliness or accuracy of loan loss recognition, indicating practical challenges in applying the standard in the regional banking environment.
This achievement reflects the Faculty’s dedication to promoting joint research among faculty and students, encouraging academic inquiry aligned with international standards, and enhancing research skills within the accounting discipline.
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