Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view

Autor:	Gómez-Ortega, Alba, Gelashvili, Vera, Delgado Jalón, María Luisa, Rivero Menéndez, José Ángel
Zdroj:	The Journal of Risk Finance, 2022, Vol. 23, Issue 4, pp. 437-455.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/JRF-01-2022-0023 Zobrazit plný text záznamu