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Keywords: Expected credit loss
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 06 August 2025
... no conflict of interest. 31 12 2024 13 05 2025 18 06 2025 18 06 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only IFRS 9 Expected credit loss Regulatory environment Efficient market hypothesis Emerging economy...
