Engineering Reports, Volume 8, Issue 2, February 2026.In this study, we predicted BNPL loan defaults by introducing two new variables related to the use of digital banking platforms and assessing their impact. We compared ensemble learning models in combination with data balancing methods and logistic regression (for feature selection).
Parivash Khalili +3 more
wiley +1 more source
Automated credit assessment framework using ETL process and machine learning. [PDF]
Innov Syst Softw Eng, 2022 Biswas N +4 more
europepmc +1 more source
Long‐Run Stock Returns Following Internal Control Disclosures
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 131-149, February 2026.ABSTRACT We investigate whether investors underreact to material weakness disclosures in internal controls, leading to a subsequent negative stock return drift. Using SOX Section 302 disclosures (2007–2023), we find negligible market reaction around announcement dates but document economically large negative drift over the following two quarters ...
Al (Aloke) Ghosh +3 more
wiley +1 more source
Empirical analysis of credit relationships in small firms financing : sampling design and descriptive statistics [PDF]
, 1998 Despite the relevance of credit financing for the profit and risk situation of commercial banks only little empirical evidence on the initial credit decision and monitoring process exists due to the lack of appropriate data on bank debt financing.
Elsas, Ralf +4 more
core
Corporate General Counsels and Investment Efficiency: Novel Evidence
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 578-608, February 2026.ABSTRACT We examine whether the presence of corporate general counsels (GCs) is associated with investment efficiency using both conditional and unconditional regressions. Utilizing a large sample of publicly listed US firms, we find that GCs are associated with higher investment in environments prone to underinvestment and lower investment in ...
Nader Atawnah +4 more
wiley +1 more source
ENHANCING THE PERFORMANCE OF RISK-RATING MODELS AT COMMUNITY BANKS [PDF]
The study identifies important criteria that should be used by lenders in risk-rating of their farm customers. Comparisons of model results are made to assess how robust model results are over time.
Babetskaya, Lyubov
core +1 more source
Does Trade Credit Provides Favorable Information to Banks? Evidence from Japan [PDF]
This paper examines whether trade credit as a credible signal about firmfs creditworthiness to banks facilitates provision of bank credit to the firms receiving trade credit.
Takanori Tanaka
core
Short-term borrowing for long-term projects: Are family businesses more susceptible to 'irrational' financing choices? [PDF]
There are noticeable differences between the roles that various forms of credit financing play in family businesses and in other businesses. Family businesses take out more often bank loans specifically to finance investments and innovations, and they ...
Peters, Bettina, Westerheide, Peter
core
How does private foreign borrowing affect the risk of sovereign default in developing countries? [PDF]
We argue that increased foreign borrowing by the private sector reduces the risk that a developing country's government defaults on its foreign debt.
Oya Celasun, Philipp Harms
core
THE INFLUENCE OF RATING INDICATORS IN MACROECONOMIC DECISIONS [PDF]
On the basis of major macroeconomic decisions are the internal indicators calculated by different institutions and also the rating indicators calculated by the foreign rating institutions.
Iordache Ana Maria Mihaela
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