The Impact of Implementing IFRS 9 Requirements on The Efficiency of Risk Management Practices: An Exploratory Study of The Perspectives of Employees In Iraqi Commercial Banks. Journal of Accounting Inaba, [S. l.], v. 4, n. 2, p. 227–245, 2025. DOI: 10.56956/0vvy9v18. Disponível em: https://journals.inaba.ac.id/index.php/jai/article/view/942. Acesso em: 13 nov. 2026.