KHALESS, Zineb, et Rajaa AMZIL. « Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework ». International Journal of Accounting, Finance, Auditing, Management and Economics 6, no. 4 (avril 28, 2025): 626–637. Consulté le septembre 21, 2026. https://ijafame.org/index.php/ijafame/article/view/1831.