Results 271 to 280 of about 1,014,131 (349)

INFLUENCE OF LOAN PORTFOLIO, CORE CAPITAL AND DIVIDEND POLICY ON FINANCIAL PERFORMANCE OF SAVINGS AND CREDIT CO-OPERATIVE SOCIETIES IN VIHIGA COUNTY, KENYA

, 2019
HELLEN KAHENDA ANAYA, DR. HESBON N. OTINGA   +1 more
openalex   +2 more sources

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Privacy-preserving federated credit risk models: evaluating differential privacy and homomorphic encryption techniques. [PDF]

Sci Rep
Naresh VS, Ayyappa D.
europepmc   +1 more source

On the Parameterization of the Creditrisk-Plus Model for Estimating Credit Portfolio Risk [PDF]

, 2008
Antoine Vandendorpe, Hien Ngoc Ho, Steven Vanduffel, Paul Van Dooren   +3 more
openalex  

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

Accounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Measurement model of credit risk for unlisted agricultural enterprises. [PDF]

PLoS One
Liang K, Chen Y, Guo T, He T.
europepmc   +1 more source

Sector Concentration Risk in Credit Portfolios

Jennifer Jarratt, Erik Schlögl
openalex   +1 more source

Downside risk similarity and M&As

Contemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen, Allen H. Huang, Xinlu Wang, Liang Xu   +3 more
wiley   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

Contemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran, Sudershan Kuntluru, Hariom Manchiraju, Sumeet Rajput   +3 more
wiley   +1 more source

Tracking decarbonization of multilateral development banks' electricity generation investments.

Cell Rep Sustain
Egli F, Lehofer CM, Palmowski N, Büthe T, Steffen B, Schmidt TS.   +5 more
europepmc   +1 more source