“The impact of Calculating the Expected Credit Losses in Accordance with IFRS (9) on the Quality of Accruals (An Analytical study on conventional banks listed on the Damascus Securities Exchange)”, مجلة العلوم الاقتصادية و السياسية, vol. 38, no. 2, Jun. 2022, Accessed: Jun. 18, 2026. [Online]. Available: https://journal.damascusuniversity.edu.sy/index.php/ecoj/article/view/5237