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. KJEAS [Internet]. 2026 Apr. 27 [cited 2026 Sep. 22];17(60):1125-4. Available from: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1150