Results 21 to 30 of about 51,563 (265)
IFRS 9 Transition Effect on Financial Stability of Kosovo Commercial Banks
Prizren Social Science Journal, 2021 From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward ...
Besmir ÇOLLAKU +2 more
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Recent Regulation in Credit Risk Management: A Statistical Framework
Risks, 2019 A recently introduced accounting standard, namely the International Financial Reporting Standard 9, requires banks to build provisions based on forward-looking expected loss models.
Logan Ewanchuk, Christoph Frei
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Impact of COVID-19 on the Robustness of the Probability of Default Estimation Model
Mathematics, 2021 Probability of default (PD) estimation is essential to the calculation of expected credit loss under the Basel III framework and the International Financial Reporting Standard 9.
Ming-Chin Hung +2 more
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Complexity, 2019 The current expected loss calculations have recently attracted considerable attention in the research on credit risk modeling, impairment provisioning, and financial networks’ stability.
Mariya Gubareva
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Inferred Rate of Default as a Credit Risk Indicator in the Bulgarian Bank System
Entropy, 2023 The inferred rate of default (IRD) was first introduced as an indicator of default risk computable from information publicly reported by the Bulgarian National Bank.
Vilislav Boutchaktchiev
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Improving Credit Risk Assessment in Uncertain Times: Insights from IFRS 9
RisksThis study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017–2023,
Petr Jakubik, Saida Teleu
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„(Lifetime) Expected Credit Losses“ im Rahmen der IFRS-Rechnungslegung [PDF]
Zeitschrift für das gesamte Genossenschaftswesen, 2017 ZusammenfassungMit dem „(Lifetime) Expected Credit Loss“ hat der internationale Standardsetzer einen prospektiven Wertminderungsmaßstab für Finanzinstrumente entwickelt. Mit Blick auf die dadurch induzierte Stärkung des Gläubigerschutzes sowie eine mögliche Angleichung des deutschen HGB an die Vorgaben der IFRS sollten sich Banken und Versicherungen im
Tobias Filusch, Sascha H. Mölls
openaire +1 more source
Conductance‐Dependent Photoresponse in a Dynamic SrTiO3 Memristor for Biorealistic Computing
Advanced Functional Materials, EarlyView.A nanoscale SrTiO3 memristor is shown to exhibit dynamic synaptic behavior through the interaction of local electrical and global optical signals. Its photoresponse depends quantitatively on the conductance state, which evolves and decays over tunable timescales, enabling ultralow‐power, biorealistic learning mechanisms for advanced in‐memory and ...
Christoph Weilenmann +8 more
wiley +1 more source
Credit-based demand side incentive mechanism optimization for load aggregator
Energy Reports, 2022 Demand side resources play an important role in dealing with the seasonal and intermittent demand–supply mismatch problem in the power system under the global goal of carbon neutrality.
Ting Lv +7 more
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