Results 111 to 120 of about 238,444 (305)

Income smoothing in Brazilian credit unions: the effects of default

open access: yesRevista Ambiente Contábil
Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective. Methodology: The sample reaches 938 unique
Jonatas Dutra Sallaberry   +3 more
doaj   +1 more source

Growth of Large-Scale Credit Unions in Iowa: Implications for Public Policy [PDF]

open access: yes
Over the past two decades, the financial services industry has experienced a significant increase in competition and internal rivalry. Driven by deregulation and advances in information technologies, many historical institutional distinctions among ...
Jolly, Robert W.   +2 more
core  

Cooperative Credit: How Community Development Credit Unions are Meeting the Need for Affordable, Short Term Credit [PDF]

open access: yes, 2007
This report summarizes an 18-month evaluation of the affordable payday loan alternative products offered by six community development credit unions. In addition to describing loan activity, the report identifies the financial and operational factors that
Marva Williams
core  

An ontological morphological phylogenetic framework for living and extinct ray‐finned fishes (Actinopterygii)

open access: yesThe Anatomical Record, EarlyView.
Abstract The ray‐finned fishes include one out of every two species of living vertebrates on Earth and have an abundant fossil record stretching 380 million years into the past. The division of systematic knowledge of ray‐finned fishes between paleontologists working on extinct animals and neontologists studying extant species has obscured the ...
Jack Stack
wiley   +1 more source

The Influence of Digital Technologies on the Economic and Financial Performance of Brazilian Credit Unions

open access: yesBAR: Brazilian Administration Review
Objective: this article aims to identify the relationship between investments in digital technologies and the performance of Brazilian credit unions, measured by return on assets (ROA), return on equity (ROE), and return on investment (ROI). Methods: the
Marcelo Ibrahim Lana   +2 more
doaj   +1 more source

Risk Management in Lithuanian and Irish Credit Unions: Trends and Impacts on Credit Union Development [PDF]

open access: yes
The aim of this article is to examine the Irish and Lithuanian credit union movements in terms of risk management and risk performance, and to discuss credit union risk regulation.
Kaupelyte, Dalia, McCarthy, Olive
core   +1 more source

The Credit Union Industry in the Financial Services Marketplace of the 21st Century [PDF]

open access: yes, 2004
The credit union industry has been consolidating for more than a quarter century, as well as broadening and diversifying its product and service offerings.
Gould, James S.   +2 more
core   +1 more source

Comparative cranial biomechanics reveal macroevolutionary trends in theropod dinosaurs, with emphasis on Tyrannosauroidea

open access: yesThe Anatomical Record, EarlyView.
Abstract Tyrannosaurus is viewed as a model organism in vertebrate paleontology, with numerous studies analyzing its feeding biomechanics. Nonetheless, the evolution of this feeding performance has been under‐addressed in Tyrannosauroidea, especially in basal tyrannosauroids. Here we used muscle‐force reconstruction and finite element analysis (FEA) to
Evan Johnson‐Ransom   +4 more
wiley   +1 more source

The effect of the common bond and membership expansion on credit union risk [PDF]

open access: yes
This paper examines differences in institutional risk profiles based on credit union membership type and membership expansion via “select employee groups,” or SEGs, which are now expressly allowed by the Credit Union Membership Access Act of 1998.
Christine McClatchey   +2 more
core  

Credit Unions and the Social Economy: Being Competitive and Building Capacity [PDF]

open access: yes, 2009
The credit union sector occupies a significant place in both Alberta and British Columbia and credit unions are a prominent element of the social economy in the two provinces. This report examines the results of research into the role that credit unions
Kristensen, Freya   +2 more
core  

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