Results 111 to 120 of about 459,844 (307)
The Basel II Accord on Measuring and Managing a Bank's Risks [PDF]
Theoretical and Applied Economics, 2007 The abundance of risk metrics stems from the effort to measure the difference between the expected and actual returns, under a hypothesis of normality.
Ion Stancu, Andrei Tinca
doaj +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
core
The Link between Default and Recovery Rates [PDF]
, 2003 This paper analyzes the association between aggregate default and recovery rates on credit assets, and seeks to empirically explain this critical relationship. We examine recovery rates on corporate bond defaults, over the period 1982-2002.
Altman, Edward I. +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
The determinants of expected credit losses overlays recognition
, 2023 As principais alterações resultantes da substituição da IAS 39 pela IFRS 9, incluem a introdução de um novo modelo de perdas esperadas (ECL) para estimar perdas por imparidade em ativos financeiros mensurados ao custo amortizado. A inclusão de uma abordagem mais virada para o futuro representou uma melhoria em relação à norma anterior.
openaire +1 more source
Do Banks provision for bad loans in good times? empirical evidence and policy implications [PDF]
Recent debate about the pro-cyclical effects of bank capital requirements, has ignored the important role that bank loan loss provisions play in the overall framework of minimum capital regulation.
Cavallo, Michele, Majnoni, Giovanni
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
Public credit registries as a tool for bank regulation and supervision [PDF]
This paper is about the importance of the information in Public Credit Registries (PCRs) for supporting and improving banking sector regulation and supervision, particularly in the light of the new approach embodied in Basel III.
Girault, Matias Gutierrez, Hwang, Jane
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?
Business Strategy and the Environment, EarlyView.ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu +3 more
wiley +1 more source