Results 81 to 90 of about 39,407 (293)
Implied Market Loss Given Default in the Czech Republic: Structural-Model Approach [PDF]
This paper focuses on the key credit risk parameter – Loss Given Default (LGD). We describe its general properties and determinants with respect to seniority of debt, characteristics of debtors and macroeconomic conditions. Furthermore, we illustrate how
Petr Jakubík, Jakub Seidler
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, 2023 The switch from the incurred credit loss model to the expected credit loss model with IFRS 9 adoption was a revolutionary shift in bank accounting that requiring the banks to monitor their borrowers more closely for expected loan losses to recognize loan
Zhu, Haoran +3 more
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Deforestation and Efficiency: Insights From Forest Transition in the Brazilian Cerrado
Agribusiness, EarlyView.ABSTRACT This paper estimates technical efficiency (TE) and environmental efficiency (EE) of agricultural production at the municipal level of the Brazilian Cerrado in 2006 and 2017, and investigates their underlying mechanisms in relation to forest transition theory.
Ricardo Muniz Simões +2 more
wiley +1 more source
Forecasting bank loans loss-given-default [PDF]
With the advent of the new Basel Capital Accord, banking organizations are invited to estimate credit risk capital requirements using an internal ratings based approach. In order to be compliant with this approach, institutions must estimate the expected
Joao A. Bastos
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IFRS9 Expected Credit Loss Estimation: Advanced Models for Estimating Portfolio Loss and Weighting Scenario Losses [PDF]
, 2019 Estimation of portfolio expected credit loss is required for IFRS9 regulatory purposes. It starts with the estimation of scenario loss at loan level, and then aggregated and summed up by scenario probability weights to obtain portfolio expected loss ...
Wu, Biao +4 more
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Economic Loan Loss Provision and Expected Loss
, 2018 The intention of a loss provision is the anticipation of credit\u27s 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
Ostrowski, Sebastian, Hlawatsch, Stefan
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Advanced Intelligent Systems, EarlyView.Four decades of retinal vessel segmentation research (1982–2025) are synthesized, spanning classical image processing, machine learning, and deep learning paradigms. A meta‐analysis of 428 studies establishes a unified taxonomy and highlights performance trends, generalization capabilities, and clinical relevance.
Avinash Bansal +6 more
wiley +1 more source
Dynamic provisioning: a countercyclical tool for loan loss reserves [PDF]
In the wake of the financial crisis of 2007-2009, as various banking policymakers revisit loan loss provisioning rules, the Spanish approach of dynamic provisioning has garnered attention as a potential alternative to the current incurred loss approach ...
Andrew McKenna, Eliana Balla
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American Journal of Agricultural Economics, EarlyView.Abstract While multiple factors explain low adoption rates of improved varieties by small‐scale farmers in sub‐Saharan Africa, a key supply‐side constraint is the limited availability of seed embodying new traits in the volume, quality, price, and timeliness required by farmers. This constraint is partly attributable to classical failures in the market
Dawit Mekonnen +5 more
wiley +1 more source
Analytical Solution for the Loss Distribution of a Collateralized Loan under a Quadratic Gaussian Default Intensity Process [PDF]
In this study, we derive an analytical solution for expected loss and the higher moment of the discounted loss distribution for a collateralized loan. To ensure nonnegative values for intensity and interest rate, we assume a quadratic Gaussian process ...
Satoshi Yamashita, Toshinao Yoshiba
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