Results 71 to 80 of about 14,304 (296)

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

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, Sanzidur Rahman, Giacomo Zanello   +2 more
wiley   +1 more source

Charting the Path to Increased Oil Palm Output in Ghana Beyond Area Expansion: Technology or Managerial Capacity — Which Leads the Way?

Agribusiness, EarlyView.
ABSTRACT This study sets out to investigate the prospects for raising oil palm output in sub‐Saharan Africa, particularly Ghana, without further expansion of cropland. Given global concerns about oil palm's role in deforestation and land use change, the focus is on enhancing productivity on existing farmlands.
Jacob Asravor, Francis Tsiboe, Ayobami Adetoyinbo, Jacob Ankamah   +3 more
wiley   +1 more source

Impact of climate-related matters on financial instruments’ reporting: An examination of disclosure quality in the annual reports of banks in the European Union [PDF]

MAB
This study examines the disclosure quality in the 2023 annual reports of the impact that climate-related matters have on the reporting of financial instruments within banks. The sample contains the 44 largest banks supervised by the European Central Bank.
Tristan Brouwer, Ralph ter Hoeven
doaj   +3 more sources

Transformation of the Forecast Assessment of Expected Credit Losses in Monitoring and Assessment of Credit Risk in Commercial Banks

, 2020
The article presents the results of the systematization of issues arising in connection with the transformation of the banks forecast assessment of expected credit losses during the monitoring and evaluation of credit risk in commercial banks.
Kazankina, Oksana A., Travkina, Elena V., Solnyshkova, Yuliya N., Azmanova, Elena G., Morozova, Yuliya V.   +4 more
core  

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

Agribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole, Paul Martin Dontsop Nguezet, Shiferaw Feleke, Victor Manyong, Kamala Kaghoma Christian, Zoumana Bamba, Tahirou Abdoulaye   +6 more
wiley   +1 more source

Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices

Agribusiness, EarlyView.
ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn, Alejandro Plastina   +1 more
wiley   +1 more source

Modeling the Probability of Default Term Structure Using Different Methodologies Under IFRS 9

International Journal of Financial Studies
To mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks’ loan portfolio called loan loss provisions (LLPs) or provisions for bad debts.
Kgotso Rudolf Moremoholo, Sandile Charles Shongwe, Frans Frederick Koning   +2 more
doaj   +1 more source

Snapshot: Financial Instruments Expected Credit Losses

, 2013
This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses.: It provides an overview of the main proposals that were developed by the ...
International Financial Reporting Standards Foundation
core  

The development of expected-loss methods of accounting for credit losses : A review with analysis of comment letters [PDF]

, 2022
After the financial crisis of the late 2000s, concern about delayed credit-loss recognition under the incurred-loss method prompted the FASB and the IASB to develop expected-loss methods.
Hashim, Noor, O'Hanlon, John, Li, Weijia
core  

Cost‐Benefit Analysis of the European Union Carbon Border Adjustment Mechanism in Fertilizer Trade

Agribusiness, EarlyView.
ABSTRACT The carbon border adjustment mechanism (CBAM), launching 2026, will charge EU importers for embedded carbon emissions, aiming to reduce emissions but raising import costs. Shifts in demand following implementation may reduce carbon emissions, but importers will bear the cost of increased prices.
Natalie Crisci, Md Deluair Hossen, Andrew Muhammad, Seong‐Hoon Cho   +3 more
wiley   +1 more source