IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three … regimes. Our results suggest that although IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more …

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 …