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Keywords: FASB
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting 1–17.
Published: 11 April 2025
...Jordan M. Bable; Christopher I. L. Wong; Michael J. Wynes ABSTRACT In 2016, the Financial Accounting Standards Board (FASB) issued ASU 2016-13, “Financial Instruments—Credit Losses,” requiring firms to switch to a current expected credit losses (CECL) model. To assess the impact of this new...
