Table 2. EFA amount to total assets...

Table 2.

EFA amount to total assets before and after IFRS 9 adoption

	N	Mean (%)	Median (%)	SD (%)	N	Mean (%)	Median (%)	SD (%)
	Non-Fin				Fin
t + 2	103	2.68	0.58	5.86	51	38.95	15.59	41.44
t + 1	101	3.39	0.44	7.63	51	37.09	13.79	40.00
t	100	3.08	0.45	6.80	50	38.58	19.23	40.23
t - 1	97	3.16	0.80	6.42	50	37.70	19.90	40.23
t - 2	90	2.85	0.61	5.15	50	37.06	11.64	40.02
t - 3	102	2.98	0.83	5.66	48	37.00	11.95	39.42
Total	593	3.02	0.56	6.30	300	37.74	13.67	39.91

	N	Mean (%)	Median (%)	SD (%)	N	Mean (%)	Median (%)	SD (%)
	Non-Fin				Fin
t + 2	103	2.68	0.58	5.86	51	38.95	15.59	41.44
t + 1	101	3.39	0.44	7.63	51	37.09	13.79	40.00
t	100	3.08	0.45	6.80	50	38.58	19.23	40.23
t - 1	97	3.16	0.80	6.42	50	37.70	19.90	40.23
t - 2	90	2.85	0.61	5.15	50	37.06	11.64	40.02
t - 3	102	2.98	0.83	5.66	48	37.00	11.95	39.42
Total	593	3.02	0.56	6.30	300	37.74	13.67	39.91

Note(s): This table describes the statistics of EFA amount to total assets in the six years from three years before IFRS 9 adoption (t − 3) to three years after IFRS 9 adoption (t + 2) in non-financial (Non-Fin) and financial (Fin) firms, respectively

Source(s): Table by authors

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