Results 31 to 40 of about 1,161,301 (335)

Improving Credit Risk Assessment in Uncertain Times: Insights from IFRS 9

Risks
This 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
doaj   +1 more source

„(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

Impacts of the Expected Credit Loss Model on Pro-Cyclicality, Earnings Management, and Equity Management in the Portuguese Banking Sector

Journal of Risk and Financial Management
This article delves into the pro-cyclicality of loan loss provisions (LLPs) and earnings management, along with equity management, in Portuguese banks against the backdrop of implementing the IFRS 9’s expected credit loss (ECL) model.
Miguel Resende, Carla Carvalho, Cecília Carmo   +2 more
semanticscholar   +1 more source

Development and application of consumer credit scoring models using profit-based classification measures [PDF]

, 2014
This paper presents a new approach for consumer credit scoring, by tailoring a profit-based classification performance measure to credit risk modeling.
Baesens, Bart, Bravo, Cristian, Verbraken, Thomas, Weber, Richard   +3 more
core   +3 more sources

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, Yong Yan, Lei Li, Ziqiang Zhou, Zhi Zhang, Tianhan Zhang, Li Yang, Zhenzhi Lin   +7 more
doaj   +1 more source

A Holistic Model Validation Framework for Current Expected Credit Loss (CECL) Model Development and Implementation

International Journal of Financial Studies, 2020
The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of
Michael Jacobs
semanticscholar   +1 more source

Photoconductivity‐Driven Quantum Efficiency Gain in Inorganic Ruddlesden‐Popper Layered Cs2PbBr2I2 Perovskite Photodetector for Visible Light Detection

Advanced Functional Materials, EarlyView.
Rational halogen mixing strategy was employed to shift the bandgap of Cs2PbBr2I2 from ultraviolet to visible region, enabling first realization of a visible‐light photodetector with this 2D layered Ruddlesden‐Popper perovskite material. Under illumination, light‐induced internal field forms and drives trap‐mediated persistent photoconductivity ...
Md Fahim Al Fattah, Asif Abdullah Khan, Saikiran Khamgaonkar, Majid Haji Bagheri, Danyah Khan, Md Rasidul Islam, Mahmoud Almadoun, Aixi Pan, Alexander Li, Marwa Abd‐Ellah, Vivek Maheshwari, Dayan Ban   +11 more
wiley   +1 more source

Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [PDF]

بررسی‌های حسابداری و حسابرسی, 2019
Objective: The purpose of this research is to identify and quantify the challenges of implementing the expected credit loss (ECL) model in Iranian banks. This model can identify the effects of defaults in earlier periods, which would reduce the volume of
Ali Rezaei, Azita Jahanshad, Gholamhassan Taghi nataj malek shah   +2 more
doaj   +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, Hanglin He, Marko Mladenović, Till Zellweger, Kevin Portner, Klemens Bauer, Guillaume Bellec, Mathieu Luisier, Alexandros Emboras   +8 more
wiley   +1 more source