Mohammed, Salah Ali Ahmed, and Mahjoub Abdullah Hamed. “Analytical Study of the Implications of the Adoption of IFRS 9 on the Credit and Financing Policies of Arab Banks”. Journal of Economic, Administrative and Legal Sciences, vol. 1, no. 9, Nov. 2017, p. 26, https://doi.org/10.26389/AJSRP.H190917.