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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro
;
Población García, Javier
; …
- In:
Journal of financial services research
64
(
2023
)
3
,
pp. 303-324
Persistent link: https://www.econbiz.de/10014444199
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