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Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9.

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Bibliographic Details
Title:	Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9.
Authors:	Ertan, Aytekin¹ (AUTHOR)
Source:	Accounting Review. Jul2025, Vol. 100 Issue 4, p443-473. 31p.
Database:	Business Source Ultimate
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Description
ISSN:	00014826
DOI:	10.2308/TAR-2022-0301