KHALESS, Z. et AMZIL, R. (2025) « Theoretical Impact of IFRS 9 on Banking Performance: A Literature Review and Conceptual Framework », International Journal of Accounting Finance Auditing Management and Economics, 6(4), p. 626–637. Disponible sur: https://revue.ijafame.com/index.php/home/article/view/1780 (Consulté le: 27 octobre 2026).