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Research Article

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research

Erlend Kvaal* BI Norwegian Business School, Oslo, Norway
,
Edgar Löw** Frankfurt School of Finance and Management, Frankfurt, Germany
,
Zoltán Novotny-Farkas† Department of Finance, Accounting and Statistics, Vienna University of Economics and Business, Vienna, Austria
,
Argyro Panaretou‡ Department of Accounting and Finance, Management School, Lancaster University, Lancaster, UK
,
Annelies Renders* BI Norwegian Business School, Oslo, NorwayCorrespondence[email protected]
&
Peter Sampers§ Department of Accounting and Information Management, Maastricht University, Maastricht, Netherlands
Received 09 May 2022, Accepted 28 Aug 2023, Published online: 07 Sep 2023

Citations (3)

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Read on this site (1)

Giuseppe Nicolò, Serena Santis, Alberto Incollingo & Paolo Tartaglia Polcini. Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis. Accounting in Europe 0:0, pages 1-36.
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Articles from other publishers (2)

Raffaela Casciello, Marco Maffei & David A. Ziebart. (2024) Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector. Review of Quantitative Finance and Accounting 63:1, pages 87-146.
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Isaac S. Awuye & Daniel Taylor. (2024) Over half a decade into the adoption of IFRS 9: a systematic literature review. Journal of Accounting Literature.
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