Bischof, Jannis; Haselmann, Rainer; Kohl, Frederik; … - 2022
The loan impairment rules recently introduced by IFRS 9 require banks to estimate their future credit losses by using … forward-looking information. We use supervisory loan-level data from Germany to investigate how banks apply their reporting … not apply IFRS 9 around this cut-off. This pattern is consistent with a strategic use of the increased reporting …