Results 101 to 110 of about 1,161,301 (335)

Binomial model for measuring expected credit losses from trade receivables in non-financial sector entities

open access: yesEkonomski Vjesnik, 2018
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]

open access: yes
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  

Technobiological Pathways for High‐CO₂ Capture Using Micro‐/Macroalgae: Genetic Engineering, Process Automation, and Value‐Added Bioproducts

open access: yesAsia-Pacific Journal of Chemical Engineering, EarlyView.
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]

open access: yes
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
core  

Balancing act: An autoethnographic study of one medical educator's first year as a mentor

open access: yesAnatomical Sciences Education, EarlyView.
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

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
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

open access: yes, 2021
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]

open access: yes
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

“Am I being responsible?”: Navigating coming‐of‐age transitions through personal financial information management

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
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

open access: yes, 2018
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

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