Results 81 to 90 of about 1,161,301 (335)
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
The Journal of Credit Risk, 2019 The Current Expected Credit Loss (CECL) framework represents a new approach for calculating the allowance for credit losses. Credit cards are the most common form of revolving consumer credit and are likely to present conceptual and modeling challenges ...
Jose Canals-Cerdá
semanticscholar +1 more source
Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
Comparison of IAS 39 and IFRS 9: The Analysis of Replacement [PDF]
International Journal of Management, Knowledge and Learning, 2017 The financial crisis had an impact on international financial reporting standards. The International Accounting Standards Board (IASB) prepared a new standard for financial instruments.
Mojca Gornjak
doaj
Agribusiness, EarlyView.ABSTRACT Climate variability is affecting the productivity, profitability, and resilience of smallholder dairy producers in developing countries. The adoption of climate‐smart (CS) dairy practices has been promoted to mitigate these negative effects. However, while interest in dairy CS practices is growing, empirical evidence on their adoption patterns
Mercy Mburu +4 more
wiley +1 more source
Russian Journal of Agricultural and Socio-Economic Sciences, 2021 Bank profitability illustrates the measure of the level of effectiveness of a bank's management in generating profits. High bank profitability shows a good bank's ability to earn profits and has a high contribution to the economic growth of a country ...
Peling I.A.A., Sedana I.B.P.
doaj +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
Universal Journal of Management, 2018 This paper studies the impact of the internal modelling on the calculation of expected credit loss in the framework of the international standard IFRS 9.
Saâd Benbachir, Mohamed Habachi
semanticscholar +1 more source
The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +1 more source
Evaluation of Tranche in Securitization and Long-range Ising Model
, 2006 This econophysics work studies the long-range Ising model of a finite system with $N$ spins and the exchange interaction $\frac{J}{N}$ and the external field $H$ as a modely for homogeneous credit portfolio of assets with default probability $P_{d}$ and ...
Aleksiejuk +12 more
core +3 more sources