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Discussion of "moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk"
Mora, Araceli
- In:
Accounting and business research
52
(
2022
)
6
,
pp. 680-689
Persistent link: https://www.econbiz.de/10013484640
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Bank loan loss accounting and its contracting effects : the new expected loss models
Giner Inchausti, Begoña
;
Mora, Araceli
- In:
Accounting and business research
49
(
2019
)
6
,
pp. 726-752
Persistent link: https://www.econbiz.de/10012226083
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