“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 4, no. 2 (December 31, 2025): 227–245. Accessed November 13, 2026. https://journals.inaba.ac.id/index.php/jai/article/view/942.