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Keywords: IFRS- 9
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (2): 283–301.
Published: 20 March 2025
...Vincent Taiwah Purpose This paper aims to test whether the implementation of IFRS-9 financial instrument affects a firm’s cash holdings. Design/methodology/approach Consistent with prior studies, this paper uses difference-in-difference estimation on a sample of 37,328-year observations of non...
