Results 211 to 220 of about 65,859 (324)

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12

Journal of Accounting Research, Volume 63, Issue 5, Page 1809-1855, December 2025.
ABSTRACT Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in response to increased reporting costs. We examine whether the introduction of ASU 2017‐12, designed to reduce compliance burden and better align hedge accounting rules with risk management practices, led to more effective ...
WAQAR ALI, DANIEL A. BENS, GAVIN CASSAR
wiley   +1 more source

Redefining Debt-to-Health, a triple-win health financing instrument in global health. [PDF]

Global Health
Hu Y, Wang Z, Zhou S, Yang J, Chen Y, Wang Y, Xu M.   +6 more
europepmc   +1 more source

Credit Default Swaps: The Good, The Bad And The Ugly

, 2010
Terry Young, Linnea B. McCord, Peggy J. Crawford   +2 more
openalex   +2 more sources

Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market

Journal of Accounting Research, Volume 63, Issue 5, Page 1761-1807, December 2025.
ABSTRACT This paper investigates why commercial lenders make markets for the loans that they sell on the secondary market. Using loan‐level data, I find that origination lenders with extensive borrower relationships and more reputational capital at stake are more likely to serve as market makers.
MATTHEW A. PHILLIPS
wiley   +1 more source

Does BRRD mitigate the bank-to-sovereign risk channel? [PDF]

PLoS One
Lamers M, Present T, Soenen N, Vennet RV.   +3 more
europepmc   +1 more source

The Direct Relevance of Accounting Information for Credit Default Swap Pricing

, 2011
George E. Batta
openalex   +1 more source

Close encounters of the friendly kind: pacific between‐group interactions in primates

Biological Reviews, Volume 100, Issue 6, Page 2257-2284, December 2025.
ABSTRACT While intergroup conflict features prominently in the behavioural ecology literature, its antonym, intergroup peace, has been a rather neglected phenomenon until recently. Neighbourly relations and affiliative interactions are far from uncommon.
Cyril C. Grueter, Luca Pozzi
wiley   +1 more source

Continuous action with a neurobiologically inspired computational approach reveals the dynamics of selection history. [PDF]

PLoS Comput Biol, 2023
Makwana M, Zhang F, Heinke D, Song JH.
europepmc   +1 more source

The impact of Credit Rating Announcements on Credit Default Swap Spreads - An empirical study of the North American Credit Default Swap Market before, during and after the global financial crisis of 2008-2009

, 2015
Andreas Luczak, Laurynas Ruzgas
openalex   +1 more source

When Senior Meets Junior: Information in Credit Default Swap Spreads of Large Banks

, 2012
Lars Nordén, Martin Weber
openalex   +1 more source