Quantitative comparison of presenilin protein expression reveals greater activity of PS2‐γ‐secretase
The FASEB Journal, Volume 38, Issue 1, 15 January 2024.γ‐secretase processing of APP plays a vital role in Alzheimer's disease (AD) due to amyloid‐β generation. While presenilin‐1‐γ‐secretase is typically the primary focus, we propose that considering both catalytic homologues, presenilin‐1 (PS1) and presenilin‐2 (PS2), protein expression levels is crucial. Our study quantifies PS1 and PS2 levels and finds
Melissa K. Eccles +10 more
wiley +1 more source
Loan packaging decisions for beginning African American and other socially disadvantaged farmers
The American Journal of Economics and Sociology, Volume 83, Issue 1, Page 109-126, January 2024.Abstract This study presents evidence on the relative accommodation of credit requests made by minority start‐up entrepreneurs in the U.S. farm sector. Loan packaging terms (amount, interest rate, and maturity) prescribed by lending officers of the Farm Service Agency, the government's lending arm to the farm sector, are analyzed and compared across ...
Cesar L. Escalante +2 more
wiley +1 more source
Does credit risk management impact the financial performance of commercial banks?
, 2023 Commercial banks accept deposits and lend money for investment and consumption. This study used five (5) first-tier banks in Nigeria as a case study to analyze the effects of credit risk management on the financial performance of commercial banks.
Silwimba, Peter +3 more
core +1 more source
The impact of the expected credit loss model on the financial statements of banks
, 2022 Mestrado Bolonha em AccountingStarting from 2005 all listed companies in the European Union are obliged to prepare and present consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). During the past decade,
Abdrashitova, Ramilya
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What is the effect of IFRS 9 ECL and FinRep on the stability of banks in Europe? [PDF]
, 2021 In recent years, regulatory and accounting bodies such as the European Banking Authority (EBA) and International Accounting Standards Board (IASB) have pursued new accounting standards and requirements to enhance financial stability in the financial ...
Simon, Leonard Ayrton
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Essays on the Expected Credit Loss Model
The implementation of the Expected Credit Loss (ECL) model represents a significant change in financial reporting for banks by requiring the recognition of loan loss provisions based on expected credit losses at loan origination. This thesis examines the
Dejuan Bitria, Daniel
core +1 more source
Dampak Implementasi PSAK 71 Pada PT. Adira Dinamika Multi Finance, TBK.
, 2023 The purpose of this study was to determine the calculation of the Allowance for Impairment Losses (CKPN), the impact and suitability of applying PSAK 71 at PT. Adira Dinamika Multi Finance, Tbk.
Khasify, Aulia +2 more
core +1 more source
The interaction of the Ifrs 9 expected loss approach with supervisory rules and implications for financial stability [PDF]
, 2016 This paper examines the interaction of the International Financial Reporting Standard (IFRS) 9 expected credit loss (ECL) model with supervisory rules and discusses potential implications for financial stability in the European Union.
Novotny-Farkas, Zoltan
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Estimasi Expected Credit Loss Berbasis PSAK 109 Menggunakan Model Autoregressive Integrated Moving Average Pada Perbankan Di Indonesia [PDF]
This study aims to estimate the Expected Credit Loss (ECL) in accordance with PSAK 109 by employing the ARIMA model on the five largest banks in Indonesia, Bank Mandiri, BRI, BCA, BNI, and BTN over the period 2004–2024.
Tolla, Suci Dwilianti
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PENGUKURAN RISIKO KREDIT OBLIGASI KORPORASI DENGAN CREDIT VALUE AT RISK (CVAR) DAN OPTIMALISASI PORTOFOLIO MENGGUNAKAN METODE MEAN VARIANCE EFFICIENT PORTFOLIO (MVEP) [PDF]
, 2013 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
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