Results 111 to 120 of about 7,381 (273)
Criminal Records as Classification Situations
The British Journal of Sociology, EarlyView.ABSTRACT Marion Fourcade and Kieran Healy developed the notion of “classification situations” to describe how ordinal schema that sort and rank individuals, like credit scores, are used to differentiate opportunities, prices, and services in ways that structure life chances while masking inequality as meritocratic.
Lindsay Bing, Sarah Esther Lageson
wiley +1 more source
IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms
Accounting &Finance, EarlyView.ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie +2 more
wiley +1 more source
The Economic History Review, EarlyView.Abstract To persuade creditors to lend, cities in the Low Countries relied on a community responsibility system that made all citizens personally liable for public debt. This exposed itinerant citizens to significant risks: their merchandise could be confiscated by creditors, and they could even be imprisoned for debt.
Jaco Zuijderduijn
wiley +1 more source
The Economic History Review, EarlyView.Abstract Using newly collected discount rate data for six Swiss cities from 1846 to 1893, we find no evidence of increasing integration during a 30‐year period of lightly regulated free banking. We attribute this to two structural issues: banks had incentives to ward off competitors by protecting their local monopolies or forming cartels, and there was
Daniel Kaufmann, Rebecca Stuart
wiley +1 more source
Modelling Financial Variables Using Neural Networking to Access Creditworthiness
Financial Internet QuarterlyThis study examines the existing credit rating methodology proposed in the literature to explore the development of a new credit rating model based on the financial variables of the enterprise.
Ubarhande Prashant +4 more
doaj +1 more source
Equality of Opportunity and Investment in Creditworthiness
University of Pennsylvania Law Review, 1995 The Community Reinvestment Act (CRA) was enacted in 1977. Its vague provisions initially resulted in only modest enforcement efforts by regulators, and the law received scant attention from academics. The CRA was reinvigorated in the late 1980s. The change occurred in part when the statute was amended in 1989, notably by requiring banks' CRA ratings to
openaire +2 more sources
Banks and the economy: Evidence from the Irish bank strike of 1966
The Economic History Review, EarlyView.Abstract This paper studies the macroeconomic impact of the Irish bank strike of 1966, which led to the closure of the major commercial banks for 3 months. We collect a variety of new evidence, such as high‐frequency macro data, economic forecasts, micro data and narrative sources.
Emma Horgan, Seán Kenny, Jason Lennard
wiley +1 more source
European Management Review, EarlyView.Abstract This study examines the relationship between Chief Financial Officer (CFO) overconfidence and firm performance through the lens of environmental violations and constituency statutes. Drawing on stakeholder and upper echelons theories, we find that firms with overconfident CFOs are more likely to commit environmental violations, which ...
Panagiotis Andrikopoulos +4 more
wiley +1 more source
The Liquidity Sprint: Short‐Term Cash Needs and Access to Credit
European Financial Management, EarlyView.ABSTRACT We identify the causal drivers of the COVID‐19 ‘dash‐for‐cash’ in Europe using a hand‐collected panel of Euro‐area firms (2018‐Q4–2020‐Q3). Exploiting regional infection intensity as an instrument, we find that a one‐unit EBITDA decline raised credit‐line utilization by 15.5 percentage points in 2020‐Q2. Unlike the US ‘fallen‐angel’ narrative,
Mario Cerrato +2 more
wiley +1 more source
How Regulatory Costs Impede Financial Technology Gains
European Financial Management, EarlyView.ABSTRACT While financial technology innovation lowers intermediation costs, regulatory frictions may prevent these gains from reaching long‐term investors and borrowers. Using variation in retail investor participation driven by state securities registration lapses in peer‐to‐peer lending, we demonstrate that regulatory frictions are associated with ...
Shyam Venkatesan +2 more
wiley +1 more source