“ The Impact of Implementing the IFRS9 Expected Credit Loss (ECL) Model on Capital Adequacy in the Iraqi Banking Sector”, JAFS, vol. 21, no. Special Issue, pp. 123–131, Jul. 2026, Accessed: Jul. 22, 2026. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2610