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

Crossref DOI link: https://doi.org/10.1007/s10479-025-06546-3

Published Online: 2025-03-12

Published Print: 2026-06

Update policy: https://doi.org/10.1007/springer_crossmark_policy

Authors

Botha, Arno https://orcid.org/0000-0002-1708-0153
Oberholzer, Esmerelda https://orcid.org/0000-0003-1985-7314
Larney, Janette https://orcid.org/0000-0003-0091-9917
de Jongh, Riaan https://orcid.org/0000-0002-7979-256X
Funding

Funding for this research was provided by:

North-West University
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Text and Data Mining valid from 2025-03-12

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Article History

Received: 8 December 2023

Accepted: 20 February 2025

First Online: 12 March 2025