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

Reason: Data from dissertation is still being used as part of publication process.

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

dataset
posted on 2023-02-08, 13:27 authored by Maryke ScheunMaryke Scheun, Wessel BadenhorstWessel Badenhorst

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. 

Funding

UCDP PhD related costs Department of Higher Education

History

Department/Unit

Accounting