@article{8b28e983fa3f49338a20365b4d46dcd7,
title = "How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9",
keywords = "cognitive biases, expected credit loss, forecast horizon, IFRS 9",
author = "Ning Du and Alessandra Allini and Marco Maffei",
note = "Publisher Copyright: {\textcopyright} 2022 Informa UK Limited, trading as Taylor \& Francis Group.",
year = "2023",
doi = "10.1080/00014788.2022.2063104",
language = "English",
volume = "53",
pages = "699--722",
journal = "Accounting and Business Research",
issn = "0001-4788",
number = "6",
}