id	sid	eid	entity	type
ijtc-723	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-723	1	2	2714-9838	CARDINAL
ijtc-723	1	3	2714-9846	CARDINAL
ijtc-723	1	4	4	CARDINAL
ijtc-723	1	5	2	CARDINAL
ijtc-723	1	6	2023	CARDINAL
ijtc-723	2	1	324	CARDINAL
ijtc-723	2	2	ilomata international journal of tax & accounting	ORG
ijtc-723	2	3	9	CARDINAL
ijtc-723	2	4	ecuador	GPE
ijtc-723	2	5	marlon manya orellana1	PERSON
ijtc-723	2	6	miryam c. gonzález-rabanal2	PERSON
ijtc-723	2	7	12universidad	CARDINAL
ijtc-723	2	8	distancia	ORG
ijtc-723	2	9	spain	GPE
ijtc-723	2	10	february 1	DATE
ijtc-723	2	11	2023	CARDINAL
ijtc-723	2	12	april 16	DATE
ijtc-723	2	13	2023	CARDINAL
ijtc-723	2	14	april 30	DATE
ijtc-723	2	15	2023	CARDINAL
ijtc-723	2	16	g.(2023	ORG
ijtc-723	3	1	9	CARDINAL
ijtc-723	3	2	ecuador	GPE
ijtc-723	4	1	ilomata international journal of tax and accounting	ORG
ijtc-723	4	2	4(2	CARDINAL
ijtc-723	4	3	324	CARDINAL
ijtc-723	7	1	the international standard ifrs 9	ORG
ijtc-723	7	2	2018	DATE
ijtc-723	8	1	ecuador	GPE
ijtc-723	10	1	9	CARDINAL
ijtc-723	12	1	day	DATE
ijtc-723	13	1	ifrs 9	DATE
ijtc-723	14	1	23%	PERCENT
ijtc-723	14	2	9%	PERCENT
ijtc-723	15	1	ifrs 9	DATE
ijtc-723	15	2	4.0	CARDINAL
ijtc-723	19	1	one	CARDINAL
ijtc-723	19	2	ifrs 9	DATE
ijtc-723	20	1	9	CARDINAL
ijtc-723	20	2	ecuador	GPE
ijtc-723	20	3	orellana	GPE
ijtc-723	20	4	325	CARDINAL
ijtc-723	20	5	ilomata international journal of tax & accounting	ORG
ijtc-723	22	1	ifrs 9	DATE
ijtc-723	23	1	39	CARDINAL
ijtc-723	28	1	first	ORDINAL
ijtc-723	30	1	second	ORDINAL
ijtc-723	33	1	moreno et al.	ORG
ijtc-723	33	2	2014	DATE
ijtc-723	34	1	casal	ORG
ijtc-723	34	2	2016	DATE
ijtc-723	35	1	parrales choez & castillo llanos	ORG
ijtc-723	35	2	2018	DATE
ijtc-723	35	3	9	CARDINAL
ijtc-723	37	1	9	CARDINAL
ijtc-723	37	2	ecuador	GPE
ijtc-723	37	3	orellana	GPE
ijtc-723	37	4	326	CARDINAL
ijtc-723	37	5	ilomata international journal of tax & accounting	ORG
ijtc-723	37	6	2015	DATE
ijtc-723	37	7	four	CARDINAL
ijtc-723	37	8	first	ORDINAL
ijtc-723	37	9	ifrs 9	DATE
ijtc-723	37	10	39	CARDINAL
ijtc-723	38	1	second	ORDINAL
ijtc-723	38	2	9	CARDINAL
ijtc-723	39	1	third	ORDINAL
ijtc-723	39	2	39	DATE
ijtc-723	39	3	under ifrs 9	DATE
ijtc-723	40	1	ifrs 7	DATE
ijtc-723	41	1	azúa álvarez et al.	PERSON
ijtc-723	41	2	2021	DATE
ijtc-723	41	3	three	CARDINAL
ijtc-723	42	1	neisen & schulte-mattler	ORG
ijtc-723	42	2	2021	CARDINAL
ijtc-723	43	1	bcbs	ORG
ijtc-723	43	2	european union	ORG
ijtc-723	43	3	eu	ORG
ijtc-723	43	4	the european banking authority	ORG
ijtc-723	43	5	the european central bank	ORG
ijtc-723	44	1	2020	DATE
ijtc-723	44	2	europe	LOC
ijtc-723	45	1	1	CARDINAL
ijtc-723	46	1	2	CARDINAL
ijtc-723	47	1	ifrs 9	DATE
ijtc-723	50	1	peter, 2006	ORG
ijtc-723	50	2	three	CARDINAL
ijtc-723	53	1	9	CARDINAL
ijtc-723	53	2	ecuador	GPE
ijtc-723	53	3	orellana	GPE
ijtc-723	53	4	327	CARDINAL
ijtc-723	53	5	ilomata international journal of tax & accounting	ORG
ijtc-723	54	1	1	CARDINAL
ijtc-723	55	1	bushman & williams	ORG
ijtc-723	55	2	2012	DATE
ijtc-723	55	3	27	CARDINAL
ijtc-723	57	1	novotny-farkas	ORG
ijtc-723	57	2	2016	DATE
ijtc-723	59	1	chawla	ORG
ijtc-723	59	2	2016	DATE
ijtc-723	59	3	basel ii	PERSON
ijtc-723	59	4	ifrs 9	DATE
ijtc-723	59	5	pd	GPE
ijtc-723	59	6	lgd	ORG
ijtc-723	61	1	vaněk &	ORG
ijtc-723	61	2	2017	DATE
ijtc-723	61	3	the czech republic	GPE
ijtc-723	61	4	the national bank	ORG
ijtc-723	61	5	ifrs 9	DATE
ijtc-723	62	1	cohen.	PERSON
ijtc-723	63	1	2017	DATE
ijtc-723	63	2	2007-2009	DATE
ijtc-723	64	1	habachi & el haddad	ORG
ijtc-723	64	2	2018	DATE
ijtc-723	65	1	morocco	GPE
ijtc-723	66	1	delgado-vaquero & morales-díaz	ORG
ijtc-723	66	2	2018	DATE
ijtc-723	67	1	galárraga & lafferty	ORG
ijtc-723	67	2	2018	DATE
ijtc-723	68	1	9	CARDINAL
ijtc-723	68	2	ecuador	GPE
ijtc-723	68	3	orellana	GPE
ijtc-723	68	4	328	CARDINAL
ijtc-723	68	5	ilomata international journal of tax & accounting	ORG
ijtc-723	68	6	costa et al	LOC
ijtc-723	68	7	2020	DATE
ijtc-723	68	8	portugal	GPE
ijtc-723	70	1	santos	PERSON
ijtc-723	70	2	2018	DATE
ijtc-723	72	1	pearson	ORG
ijtc-723	73	1	0.7	CARDINAL
ijtc-723	73	2	above 70%	PERCENT
ijtc-723	74	1	one	CARDINAL
ijtc-723	74	2	0.45	CARDINAL
ijtc-723	75	1	zizi et al.	PERSON
ijtc-723	75	2	2021	DATE
ijtc-723	75	3	93%	PERCENT
ijtc-723	75	4	two years	DATE
ijtc-723	75	5	95%	PERCENT
ijtc-723	75	6	one year	DATE
ijtc-723	77	1	2020	DATE
ijtc-723	78	1	first	ORDINAL
ijtc-723	79	1	second	ORDINAL
ijtc-723	80	1	three	CARDINAL
ijtc-723	81	1	two	CARDINAL
ijtc-723	81	2	9	CARDINAL
ijtc-723	82	1	martinelli et al.	PERSON
ijtc-723	82	2	2020	DATE
ijtc-723	83	1	12-month	DATE
ijtc-723	83	2	1	CARDINAL
ijtc-723	83	3	2	CARDINAL
ijtc-723	84	1	2021	DATE
ijtc-723	84	2	69	CARDINAL
ijtc-723	84	3	24	CARDINAL
ijtc-723	85	1	engelmann	ORG
ijtc-723	85	2	2021	DATE
ijtc-723	86	1	9	CARDINAL
ijtc-723	86	2	ecuador	GPE
ijtc-723	86	3	orellana	GPE
ijtc-723	86	4	329	CARDINAL
ijtc-723	86	5	tax & accounting	ORG
ijtc-723	87	1	monte carlo	PERSON
ijtc-723	88	1	zhao & cao	ORG
ijtc-723	88	2	2021	CARDINAL
ijtc-723	91	1	habachi & el haddad	ORG
ijtc-723	91	2	2018	DATE
ijtc-723	91	3	covid-19	GPE
ijtc-723	91	4	morocco	GPE
ijtc-723	96	1	2021	CARDINAL
ijtc-723	98	1	the united states	GPE
ijtc-723	98	2	2001	DATE
ijtc-723	98	3	2017	DATE
ijtc-723	101	1	achim et al.	PERSON
ijtc-723	101	2	2021	CARDINAL
ijtc-723	102	1	2018	DATE
ijtc-723	104	1	2021	DATE
ijtc-723	105	1	less than 33%	PERCENT
ijtc-723	106	1	9	CARDINAL
ijtc-723	106	2	ecuador	GPE
ijtc-723	106	3	orellana	GPE
ijtc-723	106	4	330	CARDINAL
ijtc-723	106	5	ilomata international journal of tax & accounting	ORG
ijtc-723	106	6	at least 40%	PERCENT
ijtc-723	107	1	bank & eder	ORG
ijtc-723	107	2	2021	CARDINAL
ijtc-723	107	3	ifrs 9	DATE
ijtc-723	108	1	1	CARDINAL
ijtc-723	108	2	12 months	DATE
ijtc-723	108	3	2	CARDINAL
ijtc-723	108	4	3	CARDINAL
ijtc-723	109	1	chen et al.	PERSON
ijtc-723	109	2	2022	CARDINAL
ijtc-723	110	1	39	DATE
ijtc-723	110	2	9	CARDINAL
ijtc-723	111	1	pastiranová & witzany	ORG
ijtc-723	111	2	2022	CARDINAL
ijtc-723	111	3	9	CARDINAL
ijtc-723	111	4	39	DATE
ijtc-723	111	5	eight	CARDINAL
ijtc-723	111	6	the czech republic	GPE
ijtc-723	112	1	ifrs 9	DATE
ijtc-723	112	2	five	CARDINAL
ijtc-723	112	3	5%	PERCENT
ijtc-723	113	1	2023	CARDINAL
ijtc-723	113	2	ifrs 9	DATE
ijtc-723	114	1	first	ORDINAL
ijtc-723	115	1	secondly	ORDINAL
ijtc-723	116	1	ecuador	GPE
ijtc-723	116	2	days	DATE
ijtc-723	117	1	47	CARDINAL
ijtc-723	119	1	5	CARDINAL
ijtc-723	119	2	less than 30 days	DATE
ijtc-723	119	3	between 31 and 60 days	DATE
ijtc-723	120	1	between 61 and 90 days	CARDINAL
ijtc-723	120	2	between 91 and 180 days	CARDINAL
ijtc-723	120	3	more than 180 days	DATE
ijtc-723	121	1	9	CARDINAL
ijtc-723	121	2	ecuador	GPE
ijtc-723	121	3	orellana	GPE
ijtc-723	121	4	331	CARDINAL
ijtc-723	121	5	ilomata international journal of tax & accounting	ORG
ijtc-723	121	6	60 days	DATE
ijtc-723	121	7	33%	PERCENT
ijtc-723	122	1	55%	PERCENT
ijtc-723	122	2	the other 45%	PERCENT
ijtc-723	123	1	60 days	DATE
ijtc-723	124	1	60 days	DATE
ijtc-723	124	2	1	CARDINAL
ijtc-723	124	3	under 60 days	DATE
ijtc-723	126	1	1	CARDINAL
ijtc-723	127	1	•	CARDINAL
ijtc-723	127	2	1|𝑋	ORDINAL
ijtc-723	127	3	1	CARDINAL
ijtc-723	128	1	•	CARDINAL
ijtc-723	130	1	•	CARDINAL
ijtc-723	130	2	•	CARDINAL
ijtc-723	130	3	1	CARDINAL
ijtc-723	130	4	1|𝑋	ORDINAL
ijtc-723	130	5	𝑖=1	GPE
ijtc-723	130	6	9	CARDINAL
ijtc-723	130	7	ecuador	GPE
ijtc-723	131	1	orellana	GPE
ijtc-723	131	2	332	CARDINAL
ijtc-723	131	3	ilomata international journal of tax & accounting	ORG
ijtc-723	131	4	linear	ORG
ijtc-723	132	1	1	CARDINAL
ijtc-723	132	2	1|𝑋	ORDINAL
ijtc-723	133	1	𝑖=1	GPE
ijtc-723	133	2	𝑃𝐷 ∗ 𝐿𝐺𝐷 ∗	PERSON
ijtc-723	133	3	𝑃𝐷	ORG
ijtc-723	139	1	three	CARDINAL
ijtc-723	142	1	1	CARDINAL
ijtc-723	142	2	chi-cuadrado gl	ORG
ijtc-723	143	1	9	CARDINAL
ijtc-723	143	2	ecuador	GPE
ijtc-723	143	3	orellana	GPE
ijtc-723	143	4	333	CARDINAL
ijtc-723	143	5	ilomata international journal of tax & accounting	ORG
ijtc-723	143	6	1	CARDINAL
ijtc-723	143	7	125,913 11	DATE
ijtc-723	143	8	000	CARDINAL
ijtc-723	143	9	125,913 11	DATE
ijtc-723	143	10	000	CARDINAL
ijtc-723	144	1	125,913 11	DATE
ijtc-723	144	2	000	CARDINAL
ijtc-723	144	3	1	CARDINAL
ijtc-723	144	4	rao	ORG
ijtc-723	144	5	125.913	CARDINAL
ijtc-723	144	6	11	CARDINAL
ijtc-723	145	1	2	CARDINAL
ijtc-723	145	2	snell r-	PERSON
ijtc-723	145	3	1 63.973	CARDINAL
ijtc-723	145	4	598	CARDINAL
ijtc-723	145	5	801	CARDINAL
ijtc-723	145	6	two	CARDINAL
ijtc-723	146	1	snell	PERSON
ijtc-723	148	1	80.1%	PERCENT
ijtc-723	149	1	3	CARDINAL
ijtc-723	155	1	9	CARDINAL
ijtc-723	155	2	ecuador	GPE
ijtc-723	155	3	orellana	GPE
ijtc-723	155	4	334	CARDINAL
ijtc-723	155	5	ilomata international journal of tax & accounting	ORG
ijtc-723	155	6	1	CARDINAL
ijtc-723	155	7	91.3%	PERCENT
ijtc-723	157	1	4	CARDINAL
ijtc-723	157	2	lemeshow	PERSON
ijtc-723	157	3	chi-square gl	PERSON
ijtc-723	158	1	1 9,021 8	CARDINAL
ijtc-723	158	2	340	CARDINAL
ijtc-723	158	3	lemeshow	PERSON
ijtc-723	161	1	9.021	CARDINAL
ijtc-723	161	2	0.05	CARDINAL
ijtc-723	162	1	5	CARDINAL
ijtc-723	163	1	1 ep -12,54	QUANTITY
ijtc-723	163	2	5,26 5,68	CARDINAL
ijtc-723	163	3	017	CARDINAL
ijtc-723	163	4	000	CARDINAL
ijtc-723	163	5	017 279458,31	CARDINAL
ijtc-723	163	6	007 4,65	CARDINAL
ijtc-723	163	7	031	CARDINAL
ijtc-723	163	8	986	CARDINAL
ijtc-723	163	9	959 3,99	CARDINAL
ijtc-723	163	10	046	CARDINAL
ijtc-723	163	11	147	CARDINAL
ijtc-723	163	12	1,35	CARDINAL
ijtc-723	163	13	004	CARDINAL
ijtc-723	163	14	021	CARDINAL
ijtc-723	163	15	048 1,82	CARDINAL
ijtc-723	163	16	001	DATE
ijtc-723	163	17	979 1,049 particip -10,29 8,15 1,59	QUANTITY
ijtc-723	163	18	207	CARDINAL
ijtc-723	163	19	000	CARDINAL
ijtc-723	163	20	049	CARDINAL
ijtc-723	163	21	430	CARDINAL
ijtc-723	163	22	512	CARDINAL
ijtc-723	163	23	968	CARDINAL
ijtc-723	163	24	1,31	CARDINAL
ijtc-723	163	25	147	CARDINAL
ijtc-723	163	26	701	CARDINAL
ijtc-723	163	27	604	CARDINAL
ijtc-723	163	28	1,44 10,99	DATE
ijtc-723	163	29	001	CARDINAL
ijtc-723	163	30	008	CARDINAL
ijtc-723	163	31	871 1,64	CARDINAL
ijtc-723	163	32	199	CARDINAL
ijtc-723	163	33	327	CARDINAL
ijtc-723	163	34	4,70	CARDINAL
ijtc-723	163	35	195	DATE
ijtc-723	163	36	659	CARDINAL
ijtc-723	163	37	125	CARDINAL
ijtc-723	163	38	0.05	CARDINAL
ijtc-723	165	1	•	CARDINAL
ijtc-723	166	1	1	CARDINAL
ijtc-723	167	1	•	CARDINAL
ijtc-723	168	1	1	CARDINAL
ijtc-723	169	1	9	CARDINAL
ijtc-723	169	2	ecuador	GPE
ijtc-723	169	3	orellana	GPE
ijtc-723	169	4	335	CARDINAL
ijtc-723	169	5	ilomata international journal of tax & accounting	ORG
ijtc-723	170	1	wald	ORG
ijtc-723	173	1	6	CARDINAL
ijtc-723	179	1	12,541 ∗ ap	QUANTITY
ijtc-723	180	1	12.542 ∗ ep	QUANTITY
ijtc-723	181	1	0,014	CARDINAL
ijtc-723	181	2	1.917 ∗ mb	QUANTITY
ijtc-723	181	3	3,873	CARDINAL
ijtc-723	181	4	5.806 ∗	CARDINAL
ijtc-723	181	5	9	CARDINAL
ijtc-723	181	6	ecuador	GPE
ijtc-723	181	7	orellana	GPE
ijtc-723	181	8	336	CARDINAL
ijtc-723	181	9	ilomata international journal of tax & accounting	ORG
ijtc-723	186	1	one	CARDINAL
ijtc-723	190	1	lgd	ORG
ijtc-723	190	2	1rr	ORDINAL
ijtc-723	191	1	ifrs 9	DATE
ijtc-723	191	2	7	CARDINAL
ijtc-723	191	3	lgd	ORG
ijtc-723	191	4	lgd	ORG
ijtc-723	191	5	90,7%	PERCENT
ijtc-723	191	6	9,3%	PERCENT
ijtc-723	191	7	79,7%	PERCENT
ijtc-723	191	8	20,3%	PERCENT
ijtc-723	192	1	64,8%	PERCENT
ijtc-723	192	2	35,2%	PERCENT
ijtc-723	193	1	44,9%	PERCENT
ijtc-723	193	2	55,1%	PERCENT
ijtc-723	193	3	19,9%	PERCENT
ijtc-723	193	4	80,1%	PERCENT
ijtc-723	194	1	8	CARDINAL
ijtc-723	194	2	customer days	DATE
ijtc-723	194	3	lgd pd ecl 1 22	ORG
ijtc-723	194	4	9,3%	PERCENT
ijtc-723	194	5	4,3%	PERCENT
ijtc-723	194	6	0,35 2 23	DATE
ijtc-723	194	7	3,0%	PERCENT
ijtc-723	194	8	3 58	DATE
ijtc-723	194	9	4.184,00	CARDINAL
ijtc-723	194	10	20,3%	PERCENT
ijtc-723	194	11	5,4%	PERCENT
ijtc-723	194	12	9	CARDINAL
ijtc-723	194	13	ecuador	GPE
ijtc-723	195	1	orellana	GPE
ijtc-723	195	2	337	CARDINAL
ijtc-723	195	3	ilomata international journal of tax & accounting	ORG
ijtc-723	195	4	4 875	CARDINAL
ijtc-723	195	5	1.775,00 80,1%	PERCENT
ijtc-723	195	6	99,5%	PERCENT
ijtc-723	195	7	1.414,41 5 22	DATE
ijtc-723	195	8	3.814,33 9,3%	PERCENT
ijtc-723	195	9	1,9%	PERCENT
ijtc-723	195	10	1282	CARDINAL
ijtc-723	195	11	20.737,52 80,1%	PERCENT
ijtc-723	195	12	99,0%	PERCENT
ijtc-723	195	13	16.431,95 7 22	DATE
ijtc-723	195	14	1.327,45 9,3%	PERCENT
ijtc-723	195	15	2,9%	PERCENT
ijtc-723	195	16	3,62 8 22	DATE
ijtc-723	195	17	445,28 9,3%	PERCENT
ijtc-723	195	18	4,0%	PERCENT
ijtc-723	196	1	more than 50%	PERCENT
ijtc-723	200	1	91.3%	PERCENT
ijtc-723	201	1	ifrs 9	DATE
ijtc-723	201	2	23%	PERCENT
ijtc-723	201	3	9%	PERCENT
ijtc-723	202	1	days	DATE
ijtc-723	205	1	9	CARDINAL
ijtc-723	206	1	two	CARDINAL
ijtc-723	207	1	23%	PERCENT
ijtc-723	207	2	9%	PERCENT
ijtc-723	210	1	9	CARDINAL
ijtc-723	210	2	ecuador	GPE
ijtc-723	210	3	orellana	GPE
ijtc-723	210	4	338	CARDINAL
ijtc-723	210	5	ilomata international journal of tax & accounting	ORG
ijtc-723	212	1	9	CARDINAL
ijtc-723	213	1	achim	PERSON
ijtc-723	213	2	mitoi, e., & turlea	ORG
ijtc-723	214	1	2021	CARDINAL
ijtc-723	215	1	9	CARDINAL
ijtc-723	216	1	15(1	CARDINAL
ijtc-723	216	2	683–694	CARDINAL
ijtc-723	217	1	azúa álvarez	PERSON
ijtc-723	217	2	d.	NORP
ijtc-723	217	3	rojas molina	PERSON
ijtc-723	217	4	l.	PERSON
ijtc-723	217	5	gutiérrez montoya	PERSON
ijtc-723	217	6	d.	NORP
ijtc-723	217	7	rincón perilla	ORG
ijtc-723	217	8	e., & pérez	ORG
ijtc-723	217	9	j.	PERSON
ijtc-723	217	10	2021	CARDINAL
ijtc-723	219	1	https://cipres.sanmateo.edu.co/ojs/index.php/libros/article/view/437 bank	ORG
ijtc-723	219	2	m., & eder	ORG
ijtc-723	219	3	2021	CARDINAL
ijtc-723	220	1	ifrs 9	DATE
ijtc-723	220	2	https://doi.org/10.2139/ssrn.3981339 bushman	PERSON
ijtc-723	220	3	r. m.	PERSON
ijtc-723	220	4	c. d.	PERSON
ijtc-723	220	5	2012	DATE
ijtc-723	221	1	april 25, 2012	DATE
ijtc-723	222	1	journal of accounting & economics	ORG
ijtc-723	222	2	54(ue 1	DATE
ijtc-723	222	3	1–18	CARDINAL
ijtc-723	223	1	https://doi.org/10.2139/ssrn.1521584	ORG
ijtc-723	223	2	2016	CARDINAL
ijtc-723	225	1	http://www.pulso.cl/opinion/ifrs-9-de-perdida-incurrida-a-perdidaesperada/ chawla	PERSON
ijtc-723	226	1	2016	CARDINAL
ijtc-723	227	1	ifrs 9	DATE
ijtc-723	228	1	9	CARDINAL
ijtc-723	228	2	3	CARDINAL
ijtc-723	228	3	249–263 15	CARDINAL
ijtc-723	229	1	4 chen	PERSON
ijtc-723	229	2	yang	PERSON
ijtc-723	229	3	2022	CARDINAL
ijtc-723	230	1	ifrs 9	DATE
ijtc-723	231	1	29(1	CARDINAL
ijtc-723	231	2	35–40	CARDINAL
ijtc-723	232	1	cohen	PERSON
ijtc-723	233	1	2017	CARDINAL
ijtc-723	235	1	quarterly	DATE
ijtc-723	236	1	costa	GPE
ijtc-723	236	2	e.	GPE
ijtc-723	236	3	silva	PERSON
ijtc-723	236	4	i. c. l.	PERSON
ijtc-723	236	5	correia, a., & faria	ORG
ijtc-723	236	6	2020	DATE
ijtc-723	238	1	47(13–15	CARDINAL
ijtc-723	238	2	2879–2894	CARDINAL
ijtc-723	239	1	d., & morales-díaz	ORG
ijtc-723	239	2	j. (2018	ORG
ijtc-723	241	1	459–488	CARDINAL
ijtc-723	243	1	9	CARDINAL
ijtc-723	243	2	ecuador	GPE
ijtc-723	243	3	orellana	GPE
ijtc-723	243	4	339	CARDINAL
ijtc-723	243	5	ilomata international journal of tax & accounting	ORG
ijtc-723	243	6	b.	PERSON
ijtc-723	243	7	2021	CARDINAL
ijtc-723	244	1	ifrs 9	DATE
ijtc-723	245	1	22(3/4	CARDINAL
ijtc-723	245	2	193 208	CARDINAL
ijtc-723	246	1	https://doi.org/10.1108/jrf-05-20200113 galárraga	PERSON
ijtc-723	246	2	2018	DATE
ijtc-723	247	1	9	CARDINAL
ijtc-723	247	2	lgmv s.a.	ORG
ijtc-723	248	1	gonzales cervan	PERSON
ijtc-723	248	2	l.	GPE
ijtc-723	248	3	olivera navarro	PERSON
ijtc-723	248	4	f. de m.	PERSON
ijtc-723	248	5	r.	PERSON
ijtc-723	248	6	2015	DATE
ijtc-723	249	1	ifrs 9	DATE
ijtc-723	250	1	leonardo torres huechucoy	PERSON
ijtc-723	251	1	lidera	PERSON
ijtc-723	251	2	10	CARDINAL
ijtc-723	251	3	50–52	DATE
ijtc-723	252	1	m.	PERSON
ijtc-723	252	2	2021	CARDINAL
ijtc-723	254	1	22(2	CARDINAL
ijtc-723	254	2	169–190	CARDINAL
ijtc-723	255	1	m., & el haddad	ORG
ijtc-723	255	2	s. (	PERSON
ijtc-723	255	3	n.d.	GPE
ijtc-723	256	1	covid-19	ORG
ijtc-723	256	2	morocco	GPE
ijtc-723	257	1	260–276	CARDINAL
ijtc-723	258	1	m.-c.	GPE
ijtc-723	258	2	& lin	PERSON
ijtc-723	259	1	2021	CARDINAL
ijtc-723	260	1	covid-19	ORG
ijtc-723	261	1	9	CARDINAL
ijtc-723	261	2	3087	CARDINAL
ijtc-723	262	1	m.	PERSON
ijtc-723	262	2	2023	CARDINAL
ijtc-723	263	1	ifrs 9	TIME
ijtc-723	264	1	covid-19	DATE
ijtc-723	264	2	european	NORP
ijtc-723	266	1	springer gabler	PERSON
ijtc-723	268	1	f.	PERSON
ijtc-723	268	2	mercaldo	PERSON
ijtc-723	268	3	f.	PERSON
ijtc-723	268	4	d., & santone	ORG
ijtc-723	268	5	a.	PERSON
ijtc-723	268	6	2020	DATE
ijtc-723	270	1	l. barolli	PERSON
ijtc-723	270	2	f. amato	PERSON
ijtc-723	270	3	f. moscato	PERSON
ijtc-723	270	4	t. enokido, & m. takizawa	ORG
ijtc-723	271	1	2020	DATE
ijtc-723	272	1	1150	CARDINAL
ijtc-723	274	1	moreno	ORG
ijtc-723	274	2	i.	PERSON
ijtc-723	274	3	bautista	PERSON
ijtc-723	274	4	r.	NORP
ijtc-723	274	5	molina, h., & ramírez	ORG
ijtc-723	275	1	j.	PERSON
ijtc-723	275	2	2014	DATE
ijtc-723	277	1	ifrs 9	DATE
ijtc-723	277	2	m., & schulte-mattler	ORG
ijtc-723	277	3	2021	CARDINAL
ijtc-723	278	1	9	CARDINAL
ijtc-723	278	2	covid-19	ORG
ijtc-723	279	1	1–10	CARDINAL
ijtc-723	280	1	novotny-farkas	PERSON
ijtc-723	280	2	z.	PERSON
ijtc-723	280	3	2016	DATE
ijtc-723	282	1	lancaster university management school	ORG
ijtc-723	283	1	r.	PERSON
ijtc-723	283	2	2021	CARDINAL
ijtc-723	284	1	july 5, 2021	DATE
ijtc-723	285	1	european	NORP
ijtc-723	286	1	https://ssrn.com/abstract=3414614	PERSON
ijtc-723	286	2	9	CARDINAL
ijtc-723	286	3	ecuador	GPE
ijtc-723	286	4	orellana	GPE
ijtc-723	286	5	340	CARDINAL
ijtc-723	286	6	ilomata international journal of tax & accounting	ORG
ijtc-723	286	7	c. g.	PERSON
ijtc-723	286	8	castillo llanos	PERSON
ijtc-723	286	9	f. d.	PERSON
ijtc-723	286	10	2018	DATE
ijtc-723	287	1	ifrs 9	DATE
ijtc-723	288	1	6–19	CARDINAL
ijtc-723	289	1	https://doi.org/10.18800/contabilidad.201801.001 pastiranová	PERSON
ijtc-723	289	2	o., & witzany	ORG
ijtc-723	289	3	j.	PERSON
ijtc-723	289	4	2022	CARDINAL
ijtc-723	290	1	9	CARDINAL
ijtc-723	292	1	2021 2020	DATE
ijtc-723	295	1	https://doi.org/10.1007/978-3-03099873-8_19	CARDINAL
ijtc-723	295	2	peter	PERSON
ijtc-723	295	3	2006	DATE
ijtc-723	297	1	b. engelmann & r. rauhmeier	ORG
ijtc-723	299	1	letizia, a., & santoboni	ORG
ijtc-723	299	2	2020	DATE
ijtc-723	300	1	ifrs 9	DATE
ijtc-723	300	2	3	CARDINAL
ijtc-723	300	3	10(2	DATE
ijtc-723	300	4	29–44	CARDINAL
ijtc-723	301	1	https://doi.org/10.22495/rgcv10i2p3 santos	PERSON
ijtc-723	301	2	b. l.	PERSON
ijtc-723	301	3	2018	DATE
ijtc-723	303	1	dissertação de mestrado	PERSON
ijtc-723	303	2	de lisboa	ORG
ijtc-723	304	1	instituto superior de economia e gestão	ORG
ijtc-723	305	1	http://hdl.handle.net/10400.5/17350 schutte	DATE
ijtc-723	305	2	w. d.	PERSON
ijtc-723	305	3	2020	DATE
ijtc-723	306	1	tanja verster	PERSON
ijtc-723	307	1	economics & finance	ORG
ijtc-723	307	2	8(1	CARDINAL
ijtc-723	308	1	t., & hampel	ORG
ijtc-723	308	2	2017	CARDINAL
ijtc-723	310	1	agriculturae et silviculturae mendelianae brunensis	ORG
ijtc-723	310	2	759–776	CARDINAL
ijtc-723	311	1	https://doi.org/10.11118/actaun201765020759 zhao	PERSON
ijtc-723	311	2	b., & cao	ORG
ijtc-723	311	3	j.	PERSON
ijtc-723	311	4	2021	CARDINAL
ijtc-723	312	1	covid-19	PERSON
ijtc-723	313	1	6(1	CARDINAL
ijtc-723	313	2	193	CARDINAL
ijtc-723	314	1	zizi	PERSON
ijtc-723	314	2	jamali-alaoui	PERSON
ijtc-723	314	3	b. el	GPE
ijtc-723	314	4	m., & moudden	ORG
ijtc-723	314	5	a. el.	GPE
ijtc-723	314	6	2021	CARDINAL
ijtc-723	316	1	9	CARDINAL
ijtc-723	316	2	200	CARDINAL