Results 51 to 60 of about 55,619 (297)

Credit Risk Management Dynamics: Evidence from Indonesian Rural Banks

Risks
This paper investigates credit risk management as a dynamic system. Panel Vector Autoregression (PVAR) is employed to model interrelationships among four key components: Non-Performing Loans (NPLs), Loan Loss Provision (LLP), loan charge-off (LCO) and ...
Moch Doddy Ariefianto, Triasesiarta Nur, Bryna Meivitawanli   +2 more
doaj   +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, Yong Yan, Lei Li, Ziqiang Zhou, Zhi Zhang, Tianhan Zhang, Li Yang, Zhenzhi Lin   +7 more
doaj   +1 more source

Optoelectronic Synaptic Devices Using Molecular Telluride Phase‐Change Inks for Three‐Factor Learning

Advanced Functional Materials, EarlyView.
Optoelectronic synaptic devices based on solution‐processed molecular telluride GST‐225 phase‐change inks are demonstrated for three‐factor learning. A global optical signal broadcast through a silicon waveguide induces non‐volatile conductance updates exclusively in locally electrically flagged memristors.
Kevin Portner, Dhananjeya Kumaar, Giacomo Torti, Killian Keller, Till Zellweger, Florian M. Schenk, Christoph Weilenmann, Daniel Chelladurai, Vara Prasad Jonnalagadda, Ghazi Sarwat Syed, Vanessa Wood, Jürg Leuthold, Alexandros Emboras, Maksym Yarema, Mathieu Luisier   +14 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

Plasmonic Enhancement of Fluorescence and Protein Dynamics in Living Mammalian Cells

Advanced Materials, EarlyView.
This study demonstrates plasmonic enhancement of the function of fluorescent voltage sensing proteins (genetically encoded voltage indicators, (GEVIs), QuasAr6) in live mammalian cells. Coupling to plasmonic nanoparticles does not just increase fluorescence, but influences the protein photocycle, creating a hybrid sensor with its response speed to ...
Marco Locarno, Qiangrui Dong, Marco Post, Xin Meng, Cristiano Glessi, Nynke Marije Hettema, Nidas Brandsma, Sebbe Blokhuizen, Alejandro Castañeda Garcia, Srividya Ganapathy, Thieme Schmidt, Lars van Roemburg, Bing Xu, Chun‐Ting Cho, Liedewij Laan, Miao‐Ping Chien, Daan Brinks   +16 more
wiley   +1 more source

Evaluating the effects of IFRS 9 on Jordanian banks’ credit and financial metrics [PDF]

Banks and Bank Systems
Adopting International Financial Reporting 9 is critically relevant as it significantly transforms accounting practices, particularly in credit risk management, for banks in Jordan.
Amer Morshed
doaj   +1 more source

Economic Low‐Carbon Chemical Production via Paired Electrolysis of Carbon Monoxide (CO) and 5‐hydroxymethylfurfural (HMF)

Advanced Materials, EarlyView.
Replacing CO2 with CO at the cathode and integrating a catholyte‐layer membrane electrode assembly transforms paired electrolysis into a stable platform for co‐producing ethylene and 2,5‐furandicarboxylic acid. Combined experimental and techno‐economic analyses identify carbon monoxide and 5‐hydroxymethylfurfural as the most compatible pairing ...
Mi‐Young Lee, Dongjin Kim, Jun Woo Park, Geunsu Bae, Byeong Cheul Moon, Younghyun Chae, Chang Hyuck Choi, Woong Kim, Ung Lee, Da Hye Won, Dong Ki Lee   +10 more
wiley   +1 more source

Accounting Provisioning Under the Expected Credit Loss Framework

, 2021
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became ...
Ezio Caruso, Katia D'Hulster, Tatsiana Kliatskova, Juan Ortiz   +3 more
openaire   +2 more sources

Modelling LGD Using Survival Analysis [PDF]

International Journal of Management, Accounting and Economics, 2018
Loss Given Default (LGD) is one of the key parameters needed in order to estimate expected and unexpected credit losses necessary for credit pricing as well as for calculation of the regulatory Basel II requirement (BCBS, 2006).
Rusul Alsarray
doaj  

Expected credit losses and managerial discretion. Current practices and future challenges

MANAGEMENT CONTROL, 2021
This paper examines the loan loss provisioning behaviour during the transition from IAS 39 to IFRS 9 for a sample of 403 banks in 27 countries in European Union. The objective of the study is to investigate whether during the first years of adoption of the new expected credit loss (ECL) impairment model banks are more en-couraged to smooth earnings and
A. Allini, R. Macchioni, M. Prisco
openaire   +3 more sources