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

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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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        Value: 10.2308/TAR-2022-0301
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        Text: English
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      – TitleFull: Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9.
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              Text: Jul2025
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