Results 251 to 260 of about 459,100 (309)

Current Forest Carbon Offset Buffer Pool Contributions Do Not Adequately Insure Against Disturbance-Driven Carbon Losses. [PDF]

Glob Chang Biol
Anderegg WRL, Trugman AT, Vargas G G, Wu C, Yang L.   +4 more
europepmc   +1 more source

Pilot comparison of monocular and binocular modes of virtual reality field testing in strabismus. [PDF]

Sci Rep
Liu J, Saleem Z, Wang B, Go M, Cheung NL, White QW, Ferreira A, Naithani R, El-Dairi M, Freedman SF.   +9 more
europepmc   +1 more source

Rural wealth is associated with the consumption of nutritious and healthy foods in Zambia. [PDF]

Sci Rep
Tabe-Ojong MPJ, Eke Balla SM, Mofya-Mukuka R.   +2 more
europepmc   +1 more source

Initial Exploration of Canola Producers' Approaches in Response to Changing Climate in the Canadian Prairie Provinces. [PDF]

Plant Environ Interact
Gavasso-Rita YL, Papalexiou SM, Li Y, Elshorbagy A, Schuster-Wallace C.   +4 more
europepmc   +1 more source

A hybrid unsupervised machine learning model with spectral clustering and semi-supervised support vector machine for credit risk assessment. [PDF]

PLoS One
Yu T, Huang W, Tang X, Zheng D.
europepmc   +1 more source

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MODELING LIFETIME EXPECTED CREDIT LOSSES ON BANK LOANS

International Journal of Theoretical and Applied Finance, 2021
The guidelines of various Accounting Standards require every financial institution to measure lifetime expected credit losses (LECLs) on every instrument, and to determine at each reporting date if there has been a significant increase in credit risk since its inception.
openaire   +2 more sources

Accounting Treatment of Credit Loss Allowances Amid COVID-19: Current Expected Credit Loss (CECL) Versus IFRS 9 Expected Credit Loss (ECL)

SSRN Electronic Journal, 2020
Shortly before the COVID-19 crisis emerged worldwide accounting standard boards reformed the accounting requirements for the modeling and the accounting of credit loss allowances. The Financial Standards Board (FASB) issues new requirements effective 2020 and the International Accounting Standards Board (IASB) IFRS 9 becoming effective 2018. The crisis
openaire   +1 more source

Expected Credit Loss vs. Credit Value Adjustment: A Comparative Analysis

SSRN Electronic Journal, 2015
The recent publication of the IFRS 9 norms related to collective provisions for non defaulted instruments has settled a new vision to banking book portfolios. In this paper we show that the IFRS 9 provision measured through the Expected Credit Loss (ECL), inspired from a market vision on loan books, is very similar to the Credit Value Adjustment (CVA ...
Vivien Brunel, Stephane Crepey, Monique Jeanblanc   +2 more
openaire   +1 more source

Advanced Risk Consulting Expected Loss Model (ARC ELM): For Current Expected Credit Losses (CECL)

SSRN Electronic Journal, 2017
The ARC ELM is a top-down expected credit loss system that projects the intertemporal effects of both loan default cycles and macroeconomic conditions on credit losses for U.S. banks. The ARC ELM is based on an Ordinary Least Squares (OLS) time series analysis using historical loan loss and macroeconomic data, while, importantly, also maintaining ...
Aaron Lucey, Clifton Chang
openaire   +1 more source

Current Expected Credit Loss: Lessons from 2007-2009

SSRN Electronic Journal, 2018
We use a top-down approach to estimate the amount of credit loss allowances under the current expected credit loss (CECL) methodology during the 2007-2009 financial crisis. The new standard will replace the incurred loss methodology that is used nowadays by banks. We find that CECL would have been highly procyclical had it been in place during the past
Francisco Covas, William Nelson
openaire   +1 more source