Results 111 to 120 of about 14,304 (296)
Credit ratings in structured finance and the role of systemic risk [PDF]
This paper explores the implications of systemic risk in Credit Structured Finance (CSF). Risk measurement issues loomed large during the 2007-08 financial crisis, as the massive, unprecedented number of downgrades of AAA senior bond tranches inflicted ...
Roberto Violi
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British Educational Research Journal, EarlyView.Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
Accounting for expected credit losses - Croatian case
, 2018 This paper discusses the results of application accounting for expected credit losses IFRS 9 model. Accounting for expected credit losses (AECL) should provide to users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Vašiček, Davor +2 more
openaire +1 more source
Judgment in accounting:The case of credit losses in banks [PDF]
, 2012 Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation to fair value measurement.
Marton, Jan, Runesson, Emmeli
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Biochemistry and Molecular Biology Education, Volume 53, Issue 2, Page 209-217, March/April 2025.Abstract We created a novel laboratory experience where undergraduate students explore the techniques used to study protein misfolding, unfolding, and aggregation. Despite the importance of protein misfolding and aggregation diseases, protein unfolding is not typically explored in undergraduate biochemistry laboratory classes.
Alison Bates +2 more
wiley +1 more source
Credit derivatives: an overview [PDF]
Arising from financial institutions' need to hedge and diversify credit risk, credit derivatives have now become a major investment tool. Almost all credit derivatives take the form of the credit default swap, which transfers default risk from one party ...
David Mengle
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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
The Estimation of the Expected Credit Losses of Korean Banks
, 2010 본 논문은 국내은행의 부도위험에 따른 신용손실을 추정하는 것을 목적으로 한다. 개별 금융회사의 신용위험요소(부도확률, 부도시손실률, 부도시노출금액)를 새로운 모형을 통해 추정하여 예상손실을 추정한다. 새로운 예상부도확률-재무변수결합모형을 통해 금융회사의 부도확률을 합리적으로 예측한다. Jokivuolle and Peura (2003)의 구조모형을 사용하여 부도율로부터 내재부도시손실률을 추정한다.
장욱, 박정식
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +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
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