Results 51 to 60 of about 459,844 (307)
Ekonomski Vjesnik, 2018 In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9).
Branka Remenarić +2 more
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Asset pricing and investor risk in subordinated asset securitisation [PDF]
, 2005 As a sign of ambivalence in the regulatory definition of capital adequacy for credit risk and the quest for more efficient refinancing sources collateral loan obligations (CLOs) have become a prominent securitisation mechanism. This paper presents a loss-
Jobst, Andreas A.
core +1 more source
Temperature and Farm Labor in Nigeria
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We estimate the impact of temperature shocks on the composition of farm labor in rural Nigeria using a nationally representative household panel survey. Leveraging plausibly exogenous year‐to‐year variation in growing season temperatures, we find that warmer temperatures significantly alter farm labor composition, prompting a substantial shift
Andu Berha
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
THE CREDIT AND CREDIT RISK MANAGEMENT DURING THE CRISIS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Considering the importance of credit risk management to ensure the financial system stability,the paper presents financial and real sector interaction highlighting that credit growth based on increase of creditdemand, of income, of assets prices, of ...
Chitan Gheorghe
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The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 In this paper we propose a straightforward, flexible and intuitive computational framework for the multi-period probability of default estimation incorporating macroeconomic forecasts.
Tomáš Vaněk, David Hampel
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Agribusiness, EarlyView.Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar +2 more
wiley +1 more source
Credit Scoring – General Approach in the IFRS 9 Context
Audit Financiar, 2021 With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses.
doaj +1 more source
Credit losses in Australasian banking [PDF]
, 2008 We analyse determinants of bank credit losses in Australasia. Despite sizeable credit losses over the past two decades, ours is the first systematic study to do so. Analysis is based on a comprehensive dataset retrieved from original financial reports of
Grimes, Arthur +2 more
core +2 more sources