Anunciação, Elifaz Pereira, Christian Gresik Amaral de Almeida, and Volnei Trevisanuto Junior. “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, no. 4 (April 14, 2026): 1–34. Accessed October 11, 2026. https://periodicorease.pro.br/rease/article/view/25822.