@article{article2362d696, title = {The impact of IFRS 9 on listed companies in China}, author = {Benetti, Cristiane and Imoniana, Joshua Onome and Yuqing, Cao and Guimaraes, Renato and Reginato, Luciane}, year = {2024}, doi = {10.5897/JAT2023.0584}, journal = {Journal of Accounting and Taxation} }