The impact of the IFRS 9 expected loss approach on accounting conservatism
Using an experimental setting, this paper examines the impact of the International Financial Reporting Standard (IFRS 9) expected credit loss (ECL) approach on accounting conservatism. The ECL approach enables banks to incorporate loan loss provisions (LLP) on a timelier basis and help bank regulato...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2021
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1941 https://ink.library.smu.edu.sg/context/soa_research/article/2968/viewcontent/GohLimYong2021_pvoa.pdf |
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| Institution: | Singapore Management University |
| Language: | English |