Muhammed ا. م. ع. ا. م.; Bejai ر. ر. . . Using IFRS9 to measure expected credit risk An applied research in Al-Rafidain Bank, the General Administration. Baghdad College of Economic Sciences University Journal (BCESUJ), [S. l.], v. 65, n. 7, p. 25–40, 2021. Disponível em: https://ojs.baghdadcollege.edu.iq/index.php/BCESUJ/article/view/11. Acesso em: 6 jun. 2026.