TY - JOUR AU - Stakulcharoen, Noppasorn AU - Arunruangsirilert, Teerachai AU - Lertpichate, Totsaporn PY - 2020/06/25 Y2 - 2024/03/29 TI - The Effect of IFRS 9 Impairment on General Investors’ Judgment JF - Business Review Journal JA - bus. rev. j. VL - 12 IS - 1 SE - Research Articles DO - UR - https://so01.tci-thaijo.org/index.php/bahcuojs/article/view/242478 SP - 119-133 AB - <p>The purpose of this study is to compare effects of provisions between allowance for expected credit losses in IFRS 9 in the section of impairment on financial instruments and allowance for doubtful accounts in line with the Bank of Thailand’s current guidelines on general investors’ judgment in the perspectives of profit reliability evaluation, future profitability, investment risk assessment, and stock valuation. This study applies an experimental research by employing 2 X 2 between-subjects design and observing data from 120 graduate students in Master of Finance and Accounting. Results show that there is no difference in investors’ judgments between the financial statements with IFRS 9 provisions and the financial statements with current provisions.</p> ER -