S. Sadiq Hassan and H. . Amin Hussein, “The Extent to which Iraqi Commercial Banks Adopt the IFRS9 Standard, a Credit Loss Prediction Clause - a Survey Study of the Opinions of a Sample of Banks Operating in the Kurdistan Region of Iraq”, ACAD J NAWROZ UNIV, vol. 12, no. 4, pp. 1019–1041, Nov. 2023.