Dear Mojca

Implementation of IFRS 9 became effective on January 1, 2018. There may be some anecdotal evidence of its impact, however, scholarly research of its effects is probably too soon to tell. The results generated from IFRS 9 will be compared to IAS 39. There is some literature that studies IAS 39 impact. See:

Article Reclassification of Financial Assets Under IAS 39: Impact on...

Article The impact of IAS 39 on the risk-relevance of earnings volat...

Article The Amendment of IAS 39: Determinants of Reclassification Be...

Dear Mojca,

The most articles refer to the impact of IFRS 9 on banking sector, please see below:

https://www.iasplus.com/en/news/2018/11/frc-ifrs-9-ifrs-15

https://eba.europa.eu/documents/10180/2419200/2018-EU-wide-stress-test-Results.pdf

Good luck with your research,

Camelia

Dear Mojca,

for your research you can use this article - I hope it is helpful to you

regards

Article Implementation Effects of "IFRS 9 Impairment Modelling for F...