Results 71 to 80 of about 56,025 (297)

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

PERAMALAN EXPECTED CREDIT LOSS (ECL) MENGGUNAKAN MODEL ARIMA: STUDI KASUS PADA BANK BRI DAN BANK BCA

open access: yesEquilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
ABSTRAK Implementasi PSAK 109 menuntut lembaga perbankan untuk menerapkan pendekatan forward-looking dalam pengukuran cadangan kerugian kredit melalui estimasi expected credit loss (ECL).
Suci Dwilianti Tolla, Vicky Vendy
doaj   +1 more source

Why Didn't I Get a Payout? Understanding Farmer Choices, Index Insurance, and Basis Risk

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Index insurance, while heralded as a potential solution to alleviate poverty and food insecurity among agricultural households, has its own set of challenges, notably basis risk. Basis risk is the discrepancy between the insurance payout and losses incurred, posing a significant deterrent to the adoption of index insurance.
S. Lucille Blakeley   +4 more
wiley   +1 more source

OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS

open access: yesGusau Journal of Accounting and Finance
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

Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina   +1 more
wiley   +1 more source

Pricing tranched credit products with generalized multifactor models [PDF]

open access: yes, 2007
The market for tranched credit products (CDOs, Itraxx tranches) is one of the fastest growing segments in the credit derivatives industry. However, some assumptions underlying the standard Gaussian onefactor pricing model (homogeneity, single factor ...
Peña Sánchez de Rivera, Juan Ignacio   +3 more
core  

Inferred Loss Rate as a Credit Risk Measure in the Bulgarian Banking System

open access: yesMathematics
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

Credit Scoring – General Approach in the IFRS 9 Context

open access: yesAudit Financiar, 2021
With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses.
doaj   +1 more source

Do outgrower schemes enhance technology adoption and productivity? Evidence from maize farmers in Northern Ghana

open access: yesAgribusiness, EarlyView.
Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley   +1 more source

Economic Loan Loss Provision and Expected Loss [PDF]

open access: yes
The intention of a loss provision is the anticipation of credit's expected losses by adjusting the book values of the credits. Furthermore, this loan loss provision has to be compared to the expected loss according to Basel II and if necessary, equity ...
Sebastian Ostrowski, Stefan Hlawatsch
core  

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