Results 131 to 140 of about 14,304 (296)

Moderating Role of Dividend Policy on the Nexus Between AIL, NPL, and Stock Returns in the Indonesian Financial Sector

Journal of Enterprise and Development
Purpose: This study examines the influence of Allowance for Impairment Losses (AIL), profitability, and Non-Performing Loans (NPL) on stock returns, with dividend policy serving as a moderating variable, in the Indonesian financial sector following the ...
Wahyu Nisa’ul Kharimah, Yuliati Yuliati   +1 more
doaj   +1 more source

A Copula Sample Selection Model for Predicting Multi-Year LGDs and Lifetime Expected Losses

, 2018
Recent credit risk literature has proposed (i) sample selection models for dependencies between the one-year Probability of Default (PD) and Loss Given Default (LGD), and (ii) multi-year approaches which are limited to default risk. This paper provides a
Rösch, D, Harald Scheule, Krüger, Steffen, Toni Oehme, Oehme, Toni, Rösch, Daniel, Scheule, Harald, Krüger, S, Steffen Krüger, Daniel Rösch, Oehme, T, Scheule, H   +11 more
core   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Expected Loss: Dynamic Panels for Quantifying Credit Risk

, 2021
A crise financeira mundial iniciada em 2007 foi um divisor de águas na administração de riscos contemporânea, não do ponto de vista do desenvolvimento da gestão de riscos, mas desde a necessidade de se aplicar o desenvolvimento e utilizá-lo oportunamente tanto por parte das instituições financeiras como por parte dos reguladores e do Estado.
openaire   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

FedQuAD: Fast-Converging Curvature-Aware Federated Learning for Credit Default Prediction from Private Accounting Data

Mathematics
Credit default prediction from firm-level accounting statements is central to risk management, yet the underlying financial data are highly sensitive and often siloed across banks, auditors, and platforms. Federated learning (FL) offers a practical route
Dingwen Bai, MuGa WaEr, Qichun Wu
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Borrower verifiability at entry: Credit access and misallocation

International Review of Economics & Finance
We study how public data infrastructure interacts with private disclosure to shape entrant financing, firm entry, and resource allocation when borrower information is scarce and uncertainty is high.
Qi Xu, Yongyou Nie
doaj   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

Alarm System for Credit Losses Impairment under IFRS 9

, 2014
The recent financial crisis has led the IASB to settle new reporting standards for financial instruments. The extended ability to measure some debt instruments at amortized cost is associated with a new impairment losses mechanism: Expected Credit Losses.
Thérond, Pierre-Emmanuel
core   +1 more source