Results 1 to 10 of about 55,619 (297)

Integrating plot-based methods for monitoring biodiversity in island habitats under the scope of BIODIVERSA+ project BioMonI: Beetle monitoring in Pico and Terceira Islands. [PDF]

Biodivers Data J
Borges PAV, Dal Lago A, Amorim IR, Carvalho R, Crespo LC, Nunes RMR, Pereira F, Rego C, Gabriel R, Rigal F, Cardoso P.   +10 more
europepmc   +1 more source

How does agricultural insurance affect income inequality within farmers? Based on survey data from Shandong Province, China. [PDF]

PLoS One
She Z, Sun L, Yuan Y, Chen S.
europepmc   +1 more source

Moving Beyond BMI: The Need for Biomarkers of Physiological Recovery in Anorexia Nervosa and Atypical Anorexia Nervosa. [PDF]

Int J Eat Disord
Uniacke B, Steinglass J, Calderon PDS, Allam A, Schebendach J, Misra M, Attia E, Walsh BT.   +7 more
europepmc   +1 more source

Disentangling the Effects of Counterfactual Feedback on Maximization and Risk Preference across Gains and Losses

Shiravand A, Gueguen M, Bavard S, Wulff D, Bastin J, Palminteri S.   +5 more
europepmc   +1 more source

Unrecognized Expected Credit Losses and Bank Share Prices

Journal of Accounting Research, 2021
ABSTRACTAccounting for credit losses under U.S. GAAP is transitioning from an incurred to an expected loss model. The model change was motivated by concerns that reporting only incurred losses does not provide investors with sufficient and timely information about banks’ credit risk. In this paper, I develop a measure of lifetime expected credit losses
exaly   +2 more sources

Current expected credit loss model adoption

Contemporary Accounting Research
Abstract The mandatory switch from the incurred loss model to the more forward‐looking current expected credit loss (CECL) model was originally scheduled to begin in 2020. However, when the COVID‐19 pandemic started in early 2020, US regulators made the switch voluntary.
Jeffrey Ng, Janus Jian Zhang, Xiaoli Jia   +2 more
exaly   +2 more sources