Results 21 to 30 of about 1,048 (118)

Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks [PDF]

Banks and Bank Systems
This study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector.
Mohammad Fawzi Shubita, Faez Hlail Srayyih, Sinan Abdullah Harjan, Dua’a Shubita, Majd Munir Iskandrani   +4 more
doaj   +1 more source

ANALISIS PENERAPAN EXPECTED CREDIT LOSS (ECL) TERHADAP PEMBENTUKAN CADANGAN KERUGIAN PENURUNAN NILAI MENURUT PSAK NO. 71 PADA LEMBAGA PEMBIAYAAN DI INDONESIA

Jurnal Akuntansi dan Keuangan, 2022
This study aims to measure impairment losses (CKPN) before and adfter the application Expected Credit Loss (ECL method of PSAK 71, as well as the difference in net income before and after the application of the Expected Credit Loss (ECL) method according to PSAK 71 at financial institutions in Indonesia. The object of this research is sixteen financial
openaire   +1 more source

Financial Time Series Uncertainty: A Review of Probabilistic AI Applications

Journal of Economic Surveys, Volume 40, Issue 2, Page 915-953, April 2026.
ABSTRACT Probabilistic machine learning models offer a distinct advantage over traditional deterministic approaches by quantifying both epistemic uncertainty (stemming from limited data or model knowledge) and aleatoric uncertainty (due to inherent randomness in the data), along with full distributional forecasts.
Sivert Eggen, Tord Johan Espe, Kristoffer Grude, Morten Risstad, Rickard Sandberg   +4 more
wiley   +1 more source

Aquaporin‐1, aquaporin‐3 and aquaporin‐5 differentially modulate cell biophysical and biomechanical properties, impacting cell stiffness and cell–cell adhesion

The FEBS Journal, Volume 293, Issue 3, Page 806-824, February 2026.
GA text Overexpression of aquaporins AQP1, AQP3, or AQP5 in HEK‐293 T cells induced changes in cell biophysical properties and migration. Atomic force microscopy (AFM)–based force spectroscopy studies demonstrated that AQP1 overexpression increased cell stiffness and cell–cell adhesion, AQP3 augmented cell stiffness but reduced cell–cell adhesion ...
Catarina Pimpão, Filomena A. Carvalho, Inês Vieira da Silva, Andreia Barateiro, Nuno C. Santos, Graça Soveral   +5 more
wiley   +1 more source

Practical Expedients—A Valid Tool in IFRS Standard‐setting?

Abacus, Volume 61, Issue 4, Page 1052-1109, December 2025.
The International Accounting Standards Board (IASB) has introduced simplified accounting choices, so‐called ‘practical expedients’, in International Financial Reporting Standards (IFRS). These practical expedients permit preparers to deviate from IFRS principles when accounting for economic events.
Niclas Hellman, Heidi Hiltunen, Johanna Lindegren, Milda Tylaite   +3 more
wiley   +1 more source

UEG Week 2023 Poster Presentations

, 2023
United European Gastroenterology Journal, Volume 11, Issue S8, Page 535-1498, October 2023.
wiley   +1 more source

Approaches to developing an internal model for assessing the long-term probability of default for corporate borrowers in the "retail" segment

Корпоративные финансы, 2020
This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the
Alfiya Vasilyeva, Elvina Frolova
doaj   +1 more source

Ficus pandurata as a Functional Phytotherapeutic: Inhibiting JAK2/STAT3 Signaling and Activating Mitochondrial Apoptosis in Hepatocellular Carcinoma

Food Science &Nutrition, Volume 13, Issue 11, November 2025.
Triterpenoid‐ and coumarin‐rich Ficus pandurata Hance petroleum ether extract (FPHPE) significantly inhibited HepG2, SMMC7721, and Hep3B proliferation and suppressed tumor burden in xenograft mice without systemic toxicity. Comprehensive validation confirmed mitochondria‐mediated apoptosis through Annexin V/PI flow cytometry, Western blot, TEM ...
Muhammad Majid, Bing Tang, Yingyao Lai, Xiaoyan Pang, Yongdui Ruan, Hui Shi, Weiwen Peng, Weibo Dai, Xianjing Hu   +8 more
wiley   +1 more source

Transition Metal Nitrides: Multifunctional Catalysts and Energy Materials with Tailorable Architectures

Small Science, Volume 5, Issue 11, November 2025.
This article discusses the preparation methods, structural engineering, and key properties of transition metal nitrides, as well as their versatile applications in supercapacitors, rechargeable batteries, electrocatalytic and photocatalytic processes, and solar cell technologies.
Narasimharao Kitchamsetti, Ana L.F. de Barros, Sungwook Mhin   +2 more
wiley   +1 more source

Bayesian Optimization–Enhanced Machine Learning for Osteosarcoma Risk Stratification Based on Sphingolipid Metabolism

Human Mutation, Volume 2025, Issue 1, 2025.
Background: Heterogenized sphingolipid metabolism (SM) drives osteosarcoma tumorigenesis and its tumor‐promoting microenvironment. State‐of‐the‐art bioinformatic tools, such as machine learning, are essential for dissecting the prognostic value of SM by investigating its molecular and cellular mechanisms.
Yujian Zhong, Ruyuan He, Zewen Jiang, Queran Lin, Fei Peng, Wenyi Jin, Minghua Ren   +6 more
wiley   +1 more source