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In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9).
Branka Remenarić +2 more
doaj
Credit Channel with Sovereign Credit Risk: an Empirical Test [PDF]
According to Bernanke and Gertler (1995), the Credit Channel amplifies the traditional monetary transmission and this amplification effect comes through the firm's external finance premium, which is a wedge between the expected return for the funds ...
Victorio Yi Tson Chu
core
ABSTRACT Greenhouse gas (GHG) emissions have emerged as one of the most critical drivers of climate change; this is primarily due to high concentrations and long atmospheric life of carbon dioxide (CO2). For a significant amount of time, various biological processes such as microalgal cultivation, cyanobacterial systems, photosynthetic microorganisms ...
Sadhana Semwal, Harish Chandra Joshi
wiley +1 more source
Firm Heterogeneity and Credit Risk Diversification [PDF]
This paper considers a simple model of credit risk and derives the limit distribution of losses under different assumptions regarding the structure of systematic and idiosyncratic risks and the nature of firm heterogeneity.
M. Hashem Pesaran +2 more
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Balancing act: An autoethnographic study of one medical educator's first year as a mentor
Abstract Novice faculty mentors often struggle with the transition from mentee to mentor. Although they may face similar challenges, each mentor's experience and journey of professional identity formation is unique, influenced by their background, experiences, relationships, and context.
Andrew S. Cale
wiley +1 more source
Activity evaluation of Lithuania credit unions
The bank of Lithuania in its supervisory functions evaluates how credit unions carries out the prudential norms (capital adequacy, liquidity, maximum open position in foreign currency, the maximum loan amount per borrower, large loan requirements ...
Deimena Kiyak, Laura Paulionienė
doaj +1 more source
Expected Loss: Dynamic Panels for Quantifying Credit Risk
A crise financeira mundial iniciada em 2007 foi um divisor de águas na administração de riscos contemporânea, não do ponto de vista do desenvolvimento da gestão de riscos, mas desde a necessidade de se aplicar o desenvolvimento e utilizá-lo oportunamente tanto por parte das instituições financeiras como por parte dos reguladores e do Estado.
openaire +1 more source
Internal Assessment of Credit Concentration Risk Capital: A Portfolio Analysis of Indian Public Sector Bank [PDF]
This paper aims at working out a more risk sensitive measure of concentration risk and captures its impact in terms of capital number that will help the bank’s top management to manage it efficiently as well as meet the regulatory compliance.
Bandyopadhyay, Arindam
core +1 more source
Abstract This research explored how young adults (ages 18–25) learn to use financial records and the roles financial records play in their experiences in coming to see themselves as financially mature social actors. The contribution of this paper is a revised model of transitions theory that includes personal information management (PIM) as an ...
Robert Douglas Ferguson +2 more
wiley +1 more source
Accounting for expected credit losses - Croatian case
This paper discusses the results of application accounting for expected credit losses IFRS 9 model. Accounting for expected credit losses (AECL) should provide to users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Vašiček, Davor +2 more
openaire +1 more source

