Ongalo, Stephen, and Joshua Wanjare. “International Financial Reporting Standard (IFRS) 9 and the Financial Performance of Commercial Banks in Kenya”. European Journal of Business and Management Research 7, no. 6 (December 3, 2022): 221–226. Accessed April 24, 2025. https://ejbmr.org/index.php/ejbmr/article/view/1738.