عبد الله ب.ن. and عبد محمد ا.ج. 2018. Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks. Journal of Economics and Administrative Sciences. 24, 107 (Oct. 2018), 630. DOI:https://doi.org/10.33095/jeas.v24i107.1316.