Results 91 to 100 of about 669 (248)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Volatility spillover networks of credit risk: Evidence from ASW and CDS spreads in Turkey and Brazil [PDF]

Panoeconomicus
This 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, Cevik Emrah Ismai, Dibooglu Sel   +2 more
doaj   +1 more source

Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches

Addiction, EarlyView.
Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
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

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

American Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn, Laura Paler, Wilson Prichard, Cyrus Samii, Raúl Sánchez de la Sierra   +4 more
wiley   +1 more source

Analyzing the Impact of Carbon Risk on Firms’ Creditworthiness in the Context of Rising Interest Rates

Risks
Carbon 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, Renan Feuchard Pinto   +1 more
doaj   +1 more source

What if Adam Smith Debated an AI Economist: A Thought Experiment on Markets, Ethics, and the Invisible Hand

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, Cristian‐Gabriel Bîzoi   +1 more
wiley   +1 more source

Credit Default Swap Framework

, 2022
This article presents a framework for valuing a credit default swap (CDS) contract by taking counterparty credit risk into account. There are three sources of credit risk in CDS: the buyer, seller and reference entity. Our analysis shows that the effect of default dependencies on a CDS premium from large to small accordingly is i) the default ...
openaire   +2 more sources

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, Halid Oğuz Serçe, Zhuanghua Shi   +2 more
wiley   +1 more source