“The Impact of Credit Risk Level in the Financial Statements of Banks According to the Application of the International Financial Reporting Standard (IFRS) No. (9) : An applied study of a sample of Iraqi private banks for the period from 2014 to 2023” (2025) Journal of Accounting and Financial Studies ( JAFS ), 20(73), pp. 213–230. doi:10.34093/bah2mg65.