Change in the accounting for loan loss provisions between IAS39 and IFRS9

This data provides evidence of loan loss provision decisions by participants reporting under International Financial Reporting Standard (IFRS) 9 or International Accounting Standard (IAS) 39. The data was obtained through an experiment that manipulated the presence versus absence of earnings management incentives and IFRS 9 versus IAS 39 accounting standard. The data is available in Excel format and the coding used is also available.