Stage Migration Dynamics Under IFRS 9: Examining the Determinants of Significant Increase in Credit Risk and Its Impact on Expected Credit Loss Calculations in Retail Banking Portfolios. Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 17, n. 60, p. 1125–1145, 2026. Disponível em: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1150. Acesso em: 25 may. 2026.