Blockchain technology has evolved beyond its original uses as a methodology to record cryptocurrency transactions to support various business applications. Over the past few years, it has gained increased attention in the accounting profession. The current paper proposes a new conceptual...

We use a laboratory-controlled environment to provide experimental evidence on the potential intended and unintended consequences of the mandatory replacement of the Incurred Credit Loss Model (ICL) of IAS 39 by the Expected Credit Loss Model (ECL) of IFRS 9. We focus on the simplified version...