Media type: E-Article Title: The Procyclicality of Impairment Accounting: Comparing Expected Losses Under IFRS 9 and US GAAP Contributor: Buesa, Alejandro; Población, Javier; Tarancón, Javier imprint: Springer Science and Business Media LLC, 2023 Published in: Journal of Financial Services Research Language: English DOI: 10.1007/s10693-022-00392-1 ISSN: 1573-0735; 0920-8550 Keywords: Economics and Econometrics ; Finance ; Accounting Origination: Footnote: