Results 21 to 30 of about 1,230 (147)

Goodness-of-Fit of Logistic Regression of the Default Rate on GDP Growth Rate and on CDX Indices

Mathematics, 2021
Under the Basel II and Basel III agreements, the probability of default (PD) is a key parameter used in calculating expected credit loss (ECL), which is typically defined as: PD × Loss Given Default × Exposure at Default.
Kuang-Hua Hu, Shih-Kuei Lin, Yung-Kang Ching, Ming-Chin Hung   +3 more
doaj   +1 more source

The impact from adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, 2020
Purpose: To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38. Methodology: a documentary, exploratory research was carried out in all the companies of the electric energy sector listed on the Brazilian Stock Exchange, denominated, Brazil, Bolsa, Balcão (B3) of the Novo Mercado (NM), Level ...
null Aline Thatyana Aranda da Rocha Branco Alcantara Alves, null Maria Paula Ribeiro Bordin, null Alexandre Gonzales, null Fernando de Almeida Santos   +3 more
openaire   +4 more sources

Forecasting expected credit loss of high-risk bank clients using parametric and non-parametric models

, 2023
ilustraciones, diagramasLa pérdida crediticia esperada (ECL) permite establecer bajo la normatividad IFRS 9 el nivel de provisión y el cálculo de reservas esperadas de una entidad financiera, donde a mayor riesgo percibido, existirá un mayor nivel de ...
López Avendaño, Brandon
core   +1 more source

Mesoporous Carbon Nitrides as Emerging Materials: Nanoarchitectonics and Biosensing Applications

Advanced Sensor Research, Volume 2, Issue 9, September, 2023., 2023
This review explores various synthesis strategies for mesoporous carbon nitrides and their potential in sensing applications. Their modifications are discussed to help utilize them in different fields, and the challenges associated with their usageare also highlighted.
Vaishwik Patel, Arun Baskar, Steffi Tiburcius, Brodie Morrison, Bhavya Mod, Pradeep S. Tanwar, Prashant Kumar, Ajay Karakoti, Gurwinder Singh, Ajayan Vinu   +9 more
wiley   +1 more source

Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid‐19: Novel research questions and methodological opportunities

Corporate Governance: An International Review, Volume 31, Issue 5, Page 786-794, September 2023., 2023
Abstract Research Issue In this commentary, we sought to highlight research opportunities in terms of how governance mechanisms, accounting regulation, and corporate disclosure were affected by Covid‐19 (C19) and shaped the economic landscape in the post‐C19 period.
Massimiliano Bonacchi, Christine A. Botosan, Dhananjay Nanda, Amedeo Pugliese   +3 more
wiley   +1 more source

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

IFRS 9, banking risk and COVID-19: Evidence from Europe [PDF]

, 2023
We explore whether the shift to the Expected Credit Loss model (ECL) helps Loan Loss Provisions (LLPs) anticipate future overall banking risk as compared to the Incurred Credit Loss model (ICL).
Ana Zorio-Grima, Yadira Salazar, Salazar, Yadira, Merello, Paloma, Paloma Merello, Zorio Grima, Ana   +5 more
core   +1 more source

Analisis Penerapan Expected Credit Loss (ECL) Terhadap Pembentukan Cadangan Kerugian Penurunan Nilai Menurut PSAK No. 71 pada Lembaga Pembiayaan di Indonesia

, 2021
Penelitian ini bertujuan untuk mengetahui perbedaan Cadangan Kerugian Penurunan Nilai (CKPN) sebelum dan sesudah penerapan metode Expected Credit Loss (ECL) menurut PSAK 71, serta perbedaan laba bersih sebelum dan sesudah penerapan metode Expected ...
MAURIDA, Zilfa
core  

Energy Stress‐Induced Neuroprotection Against Ferroptosis in Dopaminergic Neurons

Journal of Neurochemistry, Volume 170, Issue 6, June 2026.
Energy stress via glucose deprivation activates AMPK and protects dopaminergic neurons from ferroptosis by limiting lipid peroxidation. In contrast, glucose availability supports ferroptosis through oxidizable lipid pools. ABSTRACT Ferroptosis, an iron‐dependent form of regulated necrosis, is implicated in the pathogenesis of Parkinson's disease (PD ...
Aurélie Jonneaux, William Laine, Patrice Maboudou, Jérôme Kluza, Marie‐Amandine Bonte, Flore Gouel, David Devos, Philippe Marchetti, Jean‐Christophe Devedjian   +8 more
wiley   +1 more source

Photoconductivity‐Driven Quantum Efficiency Gain in Inorganic Ruddlesden‐Popper Layered Cs2PbBr2I2 Perovskite Photodetector for Visible Light Detection

Advanced Functional Materials, Volume 36, Issue 33, 23 April 2026.
Rational halogen mixing strategy was employed to shift the bandgap of Cs2PbBr2I2 from ultraviolet to visible region, enabling first realization of a visible‐light photodetector with this 2D layered Ruddlesden‐Popper perovskite material. Under illumination, light‐induced internal field forms and drives trap‐mediated persistent photoconductivity ...
Md Fahim Al Fattah, Asif Abdullah Khan, Saikiran Khamgaonkar, Majid Haji Bagheri, Danyah Khan, Md Rasidul Islam, Mahmoud Almadoun, Aixi Pan, Alexander Li, Marwa Abd‐Ellah, Vivek Maheshwari, Dayan Ban   +11 more
wiley   +1 more source