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Approaches for modelling the term-structure of default risk under IFRS 9: a tutorial using discrete-time survival analysis

Published Online: 2026-02-16

Published Print: 2026-12

Authors

Botha, Arno https://orcid.org/0000-0002-1708-0153
Verster, Tanja https://orcid.org/0000-0002-4711-6145
Funding

Funding for this research was provided by:

National Research Foundation

North-West University
License Information

Text and Data Mining valid from 2026-02-16

Version of Record valid from 2026-02-16
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Article History

Received: 29 October 2025

Accepted: 12 January 2026

First Online: 16 February 2026

Declarations

:

: The authors have no relevant financial or non-financial interests to disclose.

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