Results 81 to 90 of about 520 (246)

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

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

Modelling Counterparty Credit Risk in Czech Interest Rate Swaps

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
According to the Basel Committee’s estimate, three quarters of counterparty credit risk losses during the financial crisis in 2008 originate from credit valuation adjustment’s losses and not from actual defaults.
Lenka Křivánková, Silvie Zlatošová
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

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

Impacts of Credit Default Swaps on Volatility of the Exchange Rate in Turkey: The Case of Euro

International Journal of Financial Studies, 2016
In this study, we aim to investigate the impacts of credit default swaps (CDS) premium as a risk financial indicator on the fluctuations of value of the Turkish lira against the Euro.
Muhsin Kar, Tayfur Bayat, Selim Kayhan
doaj   +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

Volatility Spillovers among Sovereign Credit Default Swaps of Emerging Economies and Their Determinants

Risks
This paper aims to investigate the volatility spillovers among selected emerging economies’ sovereign credit default swaps (SCDSs), including those of Saudi Arabia, Russia, China, Indonesia, South Africa, Brazil, Mexico, and Turkey.
Shumok Aljarba, Nader Naifar, Khalid Almeshal   +2 more
doaj   +1 more source