This study investigates the impact of the Expected Credit Loss (ECL) model on the quality of accounting information. The core research problem focuses on assessing the extent to which the ECL model contributes to improving the quality of such information. The research is grounded on a primary hypothesis that suggests a significant effect of the ECL model on accounting information quality. The findings reveal that applying this model enhances the accuracy of credit risk-related accounting estimates and improves the reliability of financial reports for users. Consequently, this leads to more effective accounting disclosure and strengthens the credibility of financial information among stakeholders.