Results 121 to 130 of about 1,161,301 (335)
Influence of Expected Loan Loss on Operational Performance of Commercial Banks in Kenya
Journal of Accounting and Finance in Emerging EconomiesPurpose: The main objective of this study was to examine influence of credit risk stress testing on operational performance of commercial Kenya. The theoretical framework was based on credit risk theory.
Nyanumba Nyaundi Joel +2 more
doaj +1 more source
The determinants of expected credit losses overlays recognition
, 2023 As principais alterações resultantes da substituição da IAS 39 pela IFRS 9, incluem a introdução de um novo modelo de perdas esperadas (ECL) para estimar perdas por imparidade em ativos financeiros mensurados ao custo amortizado. A inclusão de uma abordagem mais virada para o futuro representou uma melhoria em relação à norma anterior.
openaire +1 more source
"Credit Crunches and Household Welfare: The Case of the Korean Financial Crisis" [PDF]
The financial crisis in 1997 caused serious deterioration of the Korean economy. We examined the credit crunch in Korea and how it affected household welfare.
Sun Jin Kang, Yasuyuki Sawada
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The impact of urbanisation on social behaviour: a comprehensive review
Biological Reviews, EarlyView.ABSTRACT Urbanisation is a key driver of global environmental change and presents animals with novel stressors and challenges. It can fundamentally influence social behaviour and has the potential to reshape within‐ and between‐species social interactions. Given the role of social behaviour in reproductive fitness and survival, understanding how social
Avery L. Maune +2 more
wiley +1 more source
Ratings Migration and the Business Cycle, With Application to Credit Portfolio Stress Testing [PDF]
The turmoil in the capital markets in 1997 and 1998 has highlighted the need for systematic stress testing of banks' portfolios, including both their trading and lending books. We propose that underlying macroeconomic volatility is a key part of a useful
Anil Bangia +2 more
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Expected-loss-based accounting for the impairment of financial instruments:: the FASB and IASB IFRS 9 Approaches [PDF]
, 2015 This paper outlines the work of the FASB and the IASB on the development of expected-loss methods for measuring the impairment of financial instruments arising from credit losses, and describes and compares key features of the different approaches ...
Hashim, Noor, Li, Weijia, O'Hanlon, John
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Early evolutionary history of the seed
Biological Reviews, EarlyView.ABSTRACT The seed is an essential stage in the life history of gymnospermous and angiospermous plants, facilitating both their survival and dispersal. We reappraise knowledge of the evolutionary history of the gymnospermous seed, from its origin in the late Devonian through to the well‐known end‐Permian extinctions – an interval encompassing the ...
Richard M. Bateman +2 more
wiley +1 more source
Forecasting bank loans loss-given-default [PDF]
With the advent of the new Basel Capital Accord, banking organizations are invited to estimate credit risk capital requirements using an internal ratings based approach. In order to be compliant with this approach, institutions must estimate the expected
Joao A. Bastos
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Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Information asymmetries and securitization design [PDF]
The strong growth in collateralized debt obligation transactions raises the question how these transactions are designed. The originator designs the transaction so as to maximize her benefit subject to requirements imposed by investors and rating ...
Günter Franke +2 more
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