The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland

This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Bojar, Paweł [verfasserIn] Olszak, Małgorzata [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Rechteinformationen:	Open Access Namensnennung 4.0 International ; CC BY 4.0

Schlagwörter:	loans growth rate capital ratio expected credit loss IRFS 9

Übergeordnetes Werk:	Enthalten in: Journal of banking and financial economics - Warsaw : University of Warsaw, Faculty of Management, 2014, 17(2022), 1, Seite 60-73
Übergeordnetes Werk:	volume:17 ; year:2022 ; number:1 ; pages:60-73

Links:	Link aufrufen Link aufrufen

DOI / URN:	10.7172/2353-6845.jbfe.2022.1.4

Katalog-ID:	1820210294

Internformat


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allfields	10.7172/2353-6845.jbfe.2022.1.4 doi (DE-627)1820210294 (DE-599)KXP1820210294 DE-627 ger DE-627 rda eng E32 G2 G28 G32 jelc Bojar, Paweł verfasserin aut The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland Paweł Bojar, Małgorzata Anna Olszak 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ loans growth rate (dpeaa)DE-206 capital ratio (dpeaa)DE-206 expected credit loss (dpeaa)DE-206 IRFS 9 (dpeaa)DE-206 Olszak, Małgorzata verfasserin (DE-588)1273272927 (DE-627)1823037577 aut Enthalten in Journal of banking and financial economics Warsaw : University of Warsaw, Faculty of Management, 2014 17(2022), 1, Seite 60-73 Online-Ressource (DE-627)823700364 (DE-600)2818912-7 (DE-576)42970321X nnns volume:17 year:2022 number:1 pages:60-73 https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf Verlag kostenfrei https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2472 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 17 2022 1 60-73 26 01 0206 4202831136 x1z 27-10-22 2403 01 DE-LFER 4210176397 00 --%%-- --%%-- n --%%-- l01 14-11-22 2403 01 DE-LFER https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 2403 01 DE-LFER https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf
spelling	10.7172/2353-6845.jbfe.2022.1.4 doi (DE-627)1820210294 (DE-599)KXP1820210294 DE-627 ger DE-627 rda eng E32 G2 G28 G32 jelc Bojar, Paweł verfasserin aut The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland Paweł Bojar, Małgorzata Anna Olszak 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ loans growth rate (dpeaa)DE-206 capital ratio (dpeaa)DE-206 expected credit loss (dpeaa)DE-206 IRFS 9 (dpeaa)DE-206 Olszak, Małgorzata verfasserin (DE-588)1273272927 (DE-627)1823037577 aut Enthalten in Journal of banking and financial economics Warsaw : University of Warsaw, Faculty of Management, 2014 17(2022), 1, Seite 60-73 Online-Ressource (DE-627)823700364 (DE-600)2818912-7 (DE-576)42970321X nnns volume:17 year:2022 number:1 pages:60-73 https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf Verlag kostenfrei https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2472 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 17 2022 1 60-73 26 01 0206 4202831136 x1z 27-10-22 2403 01 DE-LFER 4210176397 00 --%%-- --%%-- n --%%-- l01 14-11-22 2403 01 DE-LFER https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 2403 01 DE-LFER https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf
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allfieldsGer	10.7172/2353-6845.jbfe.2022.1.4 doi (DE-627)1820210294 (DE-599)KXP1820210294 DE-627 ger DE-627 rda eng E32 G2 G28 G32 jelc Bojar, Paweł verfasserin aut The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland Paweł Bojar, Małgorzata Anna Olszak 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ loans growth rate (dpeaa)DE-206 capital ratio (dpeaa)DE-206 expected credit loss (dpeaa)DE-206 IRFS 9 (dpeaa)DE-206 Olszak, Małgorzata verfasserin (DE-588)1273272927 (DE-627)1823037577 aut Enthalten in Journal of banking and financial economics Warsaw : University of Warsaw, Faculty of Management, 2014 17(2022), 1, Seite 60-73 Online-Ressource (DE-627)823700364 (DE-600)2818912-7 (DE-576)42970321X nnns volume:17 year:2022 number:1 pages:60-73 https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf Verlag kostenfrei https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2472 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 17 2022 1 60-73 26 01 0206 4202831136 x1z 27-10-22 2403 01 DE-LFER 4210176397 00 --%%-- --%%-- n --%%-- l01 14-11-22 2403 01 DE-LFER https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 2403 01 DE-LFER https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf
allfieldsSound	10.7172/2353-6845.jbfe.2022.1.4 doi (DE-627)1820210294 (DE-599)KXP1820210294 DE-627 ger DE-627 rda eng E32 G2 G28 G32 jelc Bojar, Paweł verfasserin aut The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland Paweł Bojar, Małgorzata Anna Olszak 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ loans growth rate (dpeaa)DE-206 capital ratio (dpeaa)DE-206 expected credit loss (dpeaa)DE-206 IRFS 9 (dpeaa)DE-206 Olszak, Małgorzata verfasserin (DE-588)1273272927 (DE-627)1823037577 aut Enthalten in Journal of banking and financial economics Warsaw : University of Warsaw, Faculty of Management, 2014 17(2022), 1, Seite 60-73 Online-Ressource (DE-627)823700364 (DE-600)2818912-7 (DE-576)42970321X nnns volume:17 year:2022 number:1 pages:60-73 https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf Verlag kostenfrei https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2472 GBV_ILN_2863 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 17 2022 1 60-73 26 01 0206 4202831136 x1z 27-10-22 2403 01 DE-LFER 4210176397 00 --%%-- --%%-- n --%%-- l01 14-11-22 2403 01 DE-LFER https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4 2403 01 DE-LFER https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf
language	English
source	Enthalten in Journal of banking and financial economics 17(2022), 1, Seite 60-73 volume:17 year:2022 number:1 pages:60-73
sourceStr	Enthalten in Journal of banking and financial economics 17(2022), 1, Seite 60-73 volume:17 year:2022 number:1 pages:60-73
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topic_facet	loans growth rate capital ratio expected credit loss IRFS 9
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authorswithroles_txt_mv	Bojar, Paweł @@aut@@ Olszak, Małgorzata @@aut@@
publishDateDaySort_date	2022-01-01T00:00:00Z
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author	Bojar, Paweł
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topic_title	E32 G2 G28 G32 jelc The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland Paweł Bojar, Małgorzata Anna Olszak loans growth rate (dpeaa)DE-206 capital ratio (dpeaa)DE-206 expected credit loss (dpeaa)DE-206 IRFS 9 (dpeaa)DE-206
topic	jelc E32 misc loans growth rate misc capital ratio misc expected credit loss misc IRFS 9
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title	The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland
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title_full	The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland Paweł Bojar, Małgorzata Anna Olszak
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title_sort	impact of ifrs 9 on the link between lending and the capital ratio in publicly traded banks in poland
title_auth	The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland
abstract	This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy.
abstractGer	This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy.
abstract_unstemmed	This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland. To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. These results are important with respect to the goal of bank financial stability and have implications for the conduct of macroprudential policy.
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title_short	The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland
url	https://jbfe.wz.uw.edu.pl/api/files/download/1940831.pdf https://www.doi.org/10.7172/2353-6845.jbfe.2022.1.4
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To resolve this problem, we apply semi-annual data of individual banks in 2012-2018. Using several estimation techniques, we find that in the period of implementation of the expected credit loss approach, the links between loans growth and the capital ratio were enhanced. In particular, lending growth is more sensitive to levels of the capital ratio. 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The impact of IFRS 9 on the link between lending and the capital ratio in publicly traded banks in Poland

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