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. |
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| 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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