The Impact of Implementing the IFRS9 Expected Credit Loss (ECL) Model on Capital Adequacy in the Iraqi Banking Sector. JAFS [Internet]. 2026 Jul. 20 [cited 2026 Jul. 23];21(Special Issue):123-31. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2610