author = { Buesa, Alejandro AND Población García, Javier AND Tarancón, Javier },

title = { Measuring the procyclicality of impairment accounting regimes a comparison between IFRS 9 and US GAAP },

publisher = {European Central Bank},

isbn = {9789289939782},

keywords = { Graue Literatur },

year = {[2019]},

booktitle = {Working paper series / European Central Bank ; no 2347 (December 2019)},

address = { Frankfurt am Main, Germany },

url = { http://slubdd.de/katalog?TN_libero_mab2 }