Results 91 to 100 of about 648 (233)
Volatility spillover networks of credit risk: Evidence from ASW and CDS spreads in Turkey and Brazil [PDF]
PanoeconomicusThis study examines received and transmitted volatility spillovers of Credit Default Swap (CDS) and Asset-Swap Spread (ASW) for Brazil and Turkey. The empirical analysis is implemented using two country-based (stock markets and exchange rates) and two ...
Gunay Samet +2 more
doaj +1 more source
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
Quantifying Correlation Uncertainty Risk in Credit Derivatives Pricing
International Journal of Financial Studies, 2018 We propose a simple but practical methodology for the quantification of correlation risk in the context of credit derivatives pricing and credit valuation adjustment (CVA), where the correlation between rates and credit is often uncertain or unmodelled ...
Colin Turfus
doaj +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Can AI‐driven capitalism sustain the moral preconditions of market order? We stage a dialogue between Adam Smith and a steel‐manned “EconAI” to test four Moral‐Market‐Fitness criteria: trustworthiness, fairness, non‐domination, and contestability, across 11 dilemmas.
Alexandra‐Codruța Bîzoi +1 more
wiley +1 more source
RisksCarbon risk, a type of climate risk, is expected to have a crucial impact, especially on high-carbon-emitting, “polluting” firms as opposed to less carbon-intensive, “clean” ones.
Aimee Jean Batoon, Edit Rroji
doaj +1 more source
Determinantes do Bond Spread e do Credit Default Swap: Por que são diferentes? O caso da Petrobras
Revista Contabilidade & Finanças, 2016 Neste artigo, estudamos os principais determinantes do risco de crédito da Petrobras, medido por meio dos asset swap spreads (ASW) e dos credit default swaps (CDS), replicando os principais trabalhos sobre o tema e analisando se os dois produtos apreçam ...
Fernando Nascimento de Oliveira +1 more
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Serial dependence in time perception requires consistent motor responses, not shared memory alone
British Journal of Psychology, EarlyView.Abstract Serial dependence—the bias from recent experience on present response—has been attributed to shared memory representations, yet previous studies yielded contradictory findings about whether consistent motor responses are required. To address this debate in time perception, we tested whether serial dependence emerges when tasks share identical ...
Jiao Wu +2 more
wiley +1 more source
Do Banks Price ESG Performance? Regional Evidence From Europe and the United States
European Financial Management, EarlyView.ABSTRACT This study examines whether corporate ESG performance affects syndicated loan spreads and whether the effect differs between Europe and the United States. Using LPC DealScan loans matched with Refinitiv ESG ratings for 2010–2023, we find that higher ESG scores are associated with lower loan spreads; a one‐standard‐deviation increase implies a ...
Md Nurul Islam Sohel +3 more
wiley +1 more source
Geopolitical Risk and Domestic Bank Deposits
Financial Management, EarlyView.ABSTRACT We investigate the relationship between global geopolitical risk and bank deposit flows across a wide panel of European countries. Motivated by the pivotal role of deposit stability for financial intermediation and systemic resilience, we explore whether geopolitical shocks alter depositors’ portfolio choices.
Dimitris Anastasiou +3 more
wiley +1 more source
The Effects of Information Technologies on the Bankruptcy Decision
Financial Management, EarlyView.ABSTRACT Exploiting the staggered adoptions of electronic systems across 70 bankruptcy courts in the United States, I investigate the impacts of digital transformation on bankruptcy behavior. The digital transformation in bankruptcy courts significantly lowered the cost of filing by enabling debtors to file for bankruptcy online, yet empirical tests ...
Jeyul Yang
wiley +1 more source