“The impact of sector credit concentration indicator in calculating of the expected credit losses in accordance with IFRS (9) ‘An Analytical study on conventional banks listed on the Damascus Securities Exchange’”, مجلة العلوم الاقتصادية و السياسية, vol. 39, no. 2, Sep. 2023, Accessed: Jun. 18, 2026. [Online]. Available: https://journal.damascusuniversity.edu.sy/index.php/ecoj/article/view/9547