Change in the accounting for loan loss provisions between IAS39 and IFRS9
收藏数据链接：
官方服务：
资源简介：
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.
创建时间：
2023-02-07
