Lejard, Christophe; Paget-Blanc, Eric; Casta, Jean-Francois - 2021
This research investigates how the adoption, in 2018, of the IFRS 9 standard has affected banks’ loan loss provision and allowance disclosures. This constitutes one of the first post-implementation tests of this new standard. Overall, we found that the introduction of IFRS 9 has translated...