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Keywords: loan-loss provisions
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–31.
Published: 06 May 2025
..., under the Senior Editorship of W. Robert Knechel. 19 05 2022 21 02 2025 03 03 2025 2025 ECL loan-loss provisions real effects IFRS 9 SMEs banks lending THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 31 American Accounting Association DOI: 10.2308/TAR-2022...
