Results 71 to 80 of about 1,161,301 (335)
This studyexamines the effect of credit risk management on the profitability of commercial banks, with a focus on two key profitability measures: Earnings Per Share (EPS) and Profit After Tax (PAT).
Nageri Kamaldeen
doaj +1 more source
IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena +3 more
doaj
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
Inferred Loss Rate as a Credit Risk Measure in the Bulgarian Banking System
The loss rate of a bank’s portfolio traditionally measures what portion of the exposure is lost in the case of a default. To overcome the difficulties involved in its computation due to, e.g., the lack of private data, one can utilize an inferred loss ...
Vilislav Boutchaktchiev
doaj +1 more source
Sustainability Reporting and Credit Risk Management in the Romanian Banking Landscape [PDF]
The paper analyses the association between the reporting of the Sustainable Development Goals (SDGs) and the behaviour of Romanian banks, focusing on the relationship between SDG disclosure scores (both total and across the four sustainability ...
Maria Carmen Huian +2 more
doaj +1 more source
PENGUKURAN RISIKO KREDIT OBLIGASI KORPORASI DENGAN CREDIT VALUE AT RISK (CVAR) DAN OPTIMALISASI PORTOFOLIO MENGGUNAKAN METODE MEAN VARIANCE EFFICIENT PORTFOLIO (MVEP) [PDF]
Getting benefits of many kinds of coupon is not the only advantage of bond investment, but also it gives potential risks such as credit risk. Credit risk originates from the fact that counterparties may be unable to fulfill their contractual obligations.
SOMANTRI, AGUS
core
ABSTRACT This study sets out to investigate the prospects for raising oil palm output in sub‐Saharan Africa, particularly Ghana, without further expansion of cropland. Given global concerns about oil palm's role in deforestation and land use change, the focus is on enhancing productivity on existing farmlands.
Jacob Asravor +3 more
wiley +1 more source
The Cost for the Default of a Loan - Linking Theory and Practice [PDF]
When calculating the cost of entering into a credit transaction the predominant stochastic component is the expected loss. Often in the credit business the one-year probability of default of the liable counterpart is the only reliable parameter.
Sibbertsen, Philipp, Weißbach, Rafael
core +1 more source
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole +6 more
wiley +1 more source
Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9
The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment.
Alfiya Vasilyeva, Elvina Frolova
doaj +1 more source

