This study is to compare the impact of implementing International Financial Reporting Standard (IFRS) 9 application on earnings management in the period before and after the adoption of IFRS 9. The sample was selected using a purposive sampling method from all conventional banks listed on the Indonesia Stock Exchange for 2017–2022 period. The analysis technique used was multiple linear regression with pair sample t-test to compare whether there are differences in earnings management practices for the period before and after IFRS 9 adoption. The results indicate that there is no earnings management practices in the period before and after the application of IFRS 9. In addition, the results of pair sample t-test show that there are no differences in earnings management practices before and after the application of IFRS 9. However, the adoption of IFRS 9, which changes the recognition of impairment loss allowances, makes Expected Credit Loss method more predictive of future bank risks compared to the Incurred Credit Loss approach, and transitioning to the Expected Credit Loss method provides more information to assess bank risks.