Thabit, Thabit, and Hashem Safi. 2023. “Role of IFRS 9 in Banks to Reduce the Negative Impact of COVID-19 Pandemic”. Cihan University-Erbil Journal of Humanities and Social Sciences 7 (2), 11-17. https://doi.org/10.24086/cuejhss.v7n2y2023.pp11-17.