The coefficient β7 of the interaction variable IFRSit*DΔNIit-1*ΔNIit-1 is not significant, suggesting no impact of IFRS on timely loss recognition on the basis of this approach.
The coefficient β7 of the interaction variable IFRSit*DΔNIit-1*ΔNIit-1 is notsignificant, suggesting no impact of IFRS on timely loss recognition on the basisof this approach.