Miaad AbdUlkadhim Jard AL-kefari, Ahmed Rahi Abed, and Forat Sattar Hassoon, “EFFECT OF EXPECTED LOSSES MODEL IN BANKS’ PERFORMANCE UNDER INTERNATIONAL FINANCIAL REPORTING STANDARD IN IRAQI BANKS (APPLIED STUDY)”, Wor.econo. and fin. Bul., vol. 31, pp. 52-59, Feb. 2024.