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Defining and comparing SICR-events for classifying impaired loans under IFRS 9.

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Title: Defining and comparing SICR-events for classifying impaired loans under IFRS 9.
Authors: Botha, Arno1,2, arno.spasie.botha@gmail.com, Oberholzer, Esmerelda1, essie.oberholzer11@gmail.com, Larney, Janette1,2, janette.larney@nwu.ac.za, de Jongh, Riaan1,2, riaan.dejongh@nwu.ac.za
Source: Annals of Operations Research; Jun2026, Vol. 361 Issue 1, p61-98, 38p
Database: Applied Science & Technology Source
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Header DbId: aci
DbLabel: Applied Science & Technology Source
An: 194091813
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PubType: Academic Journal
PubTypeId: academicJournal
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  Data: Defining and comparing SICR-events for classifying impaired loans under IFRS 9.
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  Data: <searchLink fieldCode="AU" term="%22Botha%2C+Arno%22">Botha, Arno</searchLink><relatesTo>1,2</relatesTo>, <i>arno.spasie.botha@gmail.com</i><br /><searchLink fieldCode="AU" term="%22Oberholzer%2C+Esmerelda%22">Oberholzer, Esmerelda</searchLink><relatesTo>1</relatesTo>, <i>essie.oberholzer11@gmail.com</i><br /><searchLink fieldCode="AU" term="%22Larney%2C+Janette%22">Larney, Janette</searchLink><relatesTo>1,2</relatesTo>, <i>janette.larney@nwu.ac.za</i><br /><searchLink fieldCode="AU" term="%22de+Jongh%2C+Riaan%22">de Jongh, Riaan</searchLink><relatesTo>1,2</relatesTo>, <i>riaan.dejongh@nwu.ac.za</i>
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  Data: <searchLink fieldCode="JN" term="%22Annals+of+Operations+Research%22">Annals of Operations Research</searchLink>; Jun2026, Vol. 361 Issue 1, p61-98, 38p
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=aci&AN=194091813
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      – Type: doi
        Value: 10.1007/s10479-025-06546-3
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      – Code: eng
        Text: English
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        PageCount: 38
        StartPage: 61
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      – TitleFull: Defining and comparing SICR-events for classifying impaired loans under IFRS 9.
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            NameFull: Botha, Arno
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            NameFull: Oberholzer, Esmerelda
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            NameFull: Larney, Janette
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            – D: 01
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              Text: Jun2026
              Type: published
              Y: 2026
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              Value: 361
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