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 BadenhorstThis 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.
