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Keywords: IFRS-9
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (4): 436–452.
Published: 16 July 2024
...-9 (IFRS-9) accounting standards affect this relationship. Design/methodology/approach The author exploits the staggered implementation of IFRS-9 across countries and use a difference-in-differences framework to tease out the causal impact. Findings The findings indicate that the enactment...
