BOJAR, P. Loan loss provisions and income smoothing in banks: Literature review in the context of IFRS 9. International Journal of Public Administration, Management and Economic Development, [S. l.], v. 8, n. 2, p. 87–101, 2023. DOI: 10.60026/ijpamed.v8i2.135. Disponível em: https://www.ijpamed.eu/index.php/journal/article/view/135. Acesso em: 4 dec. 2024.