Results 91 to 100 of about 14,304 (296)
IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
Annals of the University of Oradea: Economic Science, 2020 IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena +3 more
doaj
Modelling the Evolution of Credit Spreads in the United States [PDF]
The authors use Jarrow and Turnbull's (1995) reduced-form methodology to model the evolution of the term structure of interest rates in the United States for different credit classes and different industries.
Stuart M. Turnbull, Jun Yang
core
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
New expected loss impairment model – a challenge for the banks in Bulgaria [PDF]
Икономика и компютърни науки, 2017 This article introduces some of the leading works on loan impairment published by supervisory authorities, auditing companies and researchers. It makes analysis of the impairment model on the basis of the expected credit losses introduced with the ...
Nadezhda Popova-Yosifova
doaj
Economic Loan Loss Provision and Expected Loss [PDF]
The intention of a loss provision is the anticipation of credit's 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 ...
Sebastian Ostrowski, Stefan Hlawatsch
core
, 2021 The research examines the transition from IFRS 39 to IFRS 9, describes the expected credit losses, the way they are calculated, as well as the overall result of changes in the reporting of companies after the introduction of IFRS 9.В исследовательской ...
Макрушина, Е. Е. +3 more
core
High‐elevation endemic plants predicted to lose habitat from changing climate in Washington State
American Journal of Botany, EarlyView.Abstract Premise High‐elevation plants face unique challenges from potential climate change impacts that will likely require upslope migration into increasingly smaller suitable habitat. This situation is particularly acute for endemic species that by definition occupy small geographic ranges.
Nicholas L. Gjording +4 more
wiley +1 more source
Relation between credit losses and macroeconomic factors in European banks [PDF]
, 2019 . Credit loss modelling under IFRS standards has changed towards a more forward-looking approach. The new expected credit loss model allows using all relevant information that is available without undue cost, also forward-looking information ...
Komulainen, J. (Jenna)
core +2 more sources
Credit Risk Management Dynamics: Evidence from Indonesian Rural Banks
RisksThis paper investigates credit risk management as a dynamic system. Panel Vector Autoregression (PVAR) is employed to model interrelationships among four key components: Non-Performing Loans (NPLs), Loan Loss Provision (LLP), loan charge-off (LCO) and ...
Moch Doddy Ariefianto +2 more
doaj +1 more source
Linking credit risk premia to the equity premium [PDF]
Although the equity premium is - both from a conceptual and empirical perspective - a widely researched topic in finance, there is still no consensus in the academic literature about its magnitude.
Berg, Tobias, Kaserer, Christoph
core