Results 51 to 60 of about 14,304 (296)
International Review of Economics & FinanceThis paper analyzes how fossil fuel lending affects bank credit risk in the European Union. The study considers expected credit losses under IFRS 9 and the capital intensity of credit portfolios captured through credit risk weighted assets.
Xuefeng Shao +3 more
doaj +1 more source
B2B Credit Risk Management: A proposal for Expected Credit Losses (CECL) measurement and implementation under the new Financial Accounting Standards [PDF]
, 2022 Dissertation presented as the partial requirement for obtaining a Master's degree in Statistics and Information Management, specialization in Marketing Research and CRMSince the latest global financial crisis there is an increase importance in the role ...
Abano, Karina Couto Xavier
core
Collision‐Resilient Winged Drones Enabled by Tensegrity Structures
Advanced Robotics Research, EarlyView.Based on structures of birds such as the woodpeck, this article presents the collision‐resilient aerial robot, SWIFT. SWIFT leverages tensegrity structures in the fuselage and wings which allow it to undergo large deformations in a crash, without sustaining damage. Experiments show that SWIFT can reduce impact forces by 70% over conventional structures.
Omar Aloui +5 more
wiley +1 more source
Modelling LGD Using Survival Analysis [PDF]
International Journal of Management, Accounting and Economics, 2018 Loss Given Default (LGD) is one of the key parameters needed in order to estimate expected and unexpected credit losses necessary for credit pricing as well as for calculation of the regulatory Basel II requirement (BCBS, 2006).
Rusul Alsarray
doaj
Current Expected Credit Losses (CECL) Standard and Banks' Information Production
SSRN Electronic Journal, 2022 We examine whether the adoption of the current expected credit losses (CECL) model, which reflects forward-looking information in loan loss provisions (LLP), improves banks’ information production. Consistent with better information production, we find changes in CECL banks' financial reporting and operations.
Sehwa Kim +3 more
openaire +1 more source
Adult Sex Ratio as a Demographic Feedback Linking Mating Systems, Parental Care, and Evolution
Advanced Science, EarlyView.Breeding systems are some of the most diverse social behavior, and our team is investigation the evolutionary causes of this diversity. This review summarises our research carried out at the University of Bath. We argue that demographic components of wild populations, especially the adult sex ratio, plays a key role driving breeding system variation ...
Tamás Székely, Oscar G. Miranda
wiley +1 more source
Global Financial Crisis and Accounting Rules: The Implications of the New Exposure Draft (ED) "Financial Instruments: Expected Credit Losses" on the Evaluation of Banking Company Loans [PDF]
, 2013 During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards (IAS) 39, because it is
PIEROTTI M. +8 more
core +1 more source
Advanced Science, EarlyView.BioSenSRRF is an open‐source workflow that combines conventional FRET biosensors with SRRF reconstruction to generate sub‐diffraction FRET index maps on standard microscopes. The pipeline integrates automated image registration, SRRF reconstruction, quantitative FRET index calculation, and random line‐based hotspot analysis to uncover AURKA‐dependent ...
Nicolas Y. Jolivet +5 more
wiley +1 more source
Could corporate credit losses turn out higher than expected?
, 2021 While corporate credit losses have been low since the start of the Covid-19 pandemic, their future evolution is quite uncertain. Using a forecasting model with a solid track record, we find that the baseline scenario ("expected losses") is benign up to ...
Juselius, Mikael, Tarashev, Nikola A.
core
Advanced Science, EarlyView.SMarT‐Diff introduces a multi‐objective generative paradigm that integrates scaffold hopping with structure‐aware scoring to enable controlled exploration beyond the training distribution. The framework consistently balances drug‐likeness, synthesizes accessibility and bioactivity, yielding chemically diverse candidates with enhanced properties.
Yuwei Yang +8 more
wiley +1 more source