Results 71 to 80 of about 501 (229)

An Incentive Mechanism Model of Credit Behavior of SMEs Based on the Perspective of Credit Default Swaps

Complexity, 2020
The rapid development of credit default swap (CDS) market has changed the manner of credit risk management of banks to some extent and has had a new influence on the bank-enterprise credit model. In this study, the credit financing process of credit risk
Shenghong Wu, Pei Mu, Jiaxian Shen, Wenyi Wang   +3 more
doaj   +1 more source

The importance of considering regimes in long‐term asset allocation to real estate

Real Estate Economics, EarlyView.
Abstract We investigate the long‐term, regime‐dependent asset allocation of an investor's wealth in a mixed‐asset portfolio that includes publicly traded real estate. We show that augmenting standard VAR models with Markov‐switching features not only improves predictive power for asset returns but also introduces economically meaningful horizon effects
Massimo Guidolin, Mingwei (Max) Liang, Milena Petrova   +2 more
wiley   +1 more source

Co‐phylogeny and biogeography of the myrmecophilous beetle Paussus favieri (Carabidae, Paussinae) and its host ant Pheidole pallidula (Hymenoptera, Myrmicinae)

Insect Science, EarlyView.
Strict patterns of co‐divergence have rarely been documented other than among organisms and their symbionts. In this paper, using a molecular approach, we inferr the population‐level phylogenies of a Mediterranean ant species Pheidole pallidula and its nest parasite, the obligate myrmecophilous beetle Paussus favieri. We then investigate the role of co‐
Davide Bergamaschi, Wendy Moore, Andrea Di Giulio   +2 more
wiley   +1 more source

Sovereign Credit Risk and Stock Markets–Does the Markets’ Dependency Increase with Financial Distress?

International Journal of Financial Studies, 2014
This paper addresses the relationship between stock markets and credit default swaps (CDS) markets. In particular, I aim to gauge if the co-movement between stock prices and sovereign CDS spreads increases with the deterioration of the credit quality of ...
Paulo Pereira da Silva
doaj   +1 more source

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

Global Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

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

CREDIT DEFAULT SWAPS

Financial Internet Quarterly
Up until the year 2008 the credit derivatives market had been skyrocketing. Unfortunately in the year 2008 it turned out that credit derivatives were the cause of a worldwide financial crisis. One of the most popular and useful credit derivatives is the credit default swap which is presented in this paper.
openaire   +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