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مقدسی نیکجه، مینا؛ حجازی، رضوان؛ اکبری، مرتضی؛ دهقان دهنوی، محمد علی (1396). تأثیر برآورد ارزش منصفانة پورتفوی تسهیلات اعطایی بانک‌ها با رویکرد استانداردهای بین‌المللی گزارشگری مالی (مطالعه موردی: یک بانک ایرانی). بررسیهای حسابداری و حسابرسی، 24 (4)، 597-621.
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