Anunciação, E.P., Almeida, C.G.A. de and Trevisanuto Junior, V. (2026) “EFFECTS OF PROVISION FOR EXPECTED CREDIT LOSSES UNDER IFRS 9 ON THE QUALITY OF RESULTS AND CAPITAL STRUCTURE OF BRAZILIAN FINANCIAL INSTITUTIONS”, Revista Ibero-Americana de Humanidades, Ciências e Educação, 12(4), pp. 1–34. doi:10.51891/rease.v12i4.25822.