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Keywords: Expected credit loss
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (2): 283–301.
Published: 20 March 2025
... works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Expected credit loss IFRS- 9 Non-financial firms...
