KHALESS, Zineb; AMZIL, Rajaa. Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 6, n. 4, p. 626–637, 2025. Disponível em: https://ijafame.org/index.php/ijafame/article/view/1831. Acesso em: 21 sept. 2026.