Results 1 to 10 of about 5,506,840 (290)
Implementing Expected Credit Loss in the Iranian Banking Industry [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 IFRS 9 changes the bank’s impairment accounting for debt instruments by replacing the incurred credit loss model with a forward-looking expected credit loss (ECL) model.
Samine Feyzollah, Ahmad Badri
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Case Study of Expected Loss Failure Mode and Effect Analysis Model Based on Maintenance Data
Applied Sciences, 2021 Failure mode and effect analysis (FMEA) is one of the most widely employed pre-evaluation techniques to avoid risks during the product design and manufacturing phases.
Seungsik Min, Hyeonae Jang
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Preliminary impact of IFRS 9 implementation on the Lebanese banking sector [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9)
Darine Dib, Khalil Feghali
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Trading Binary Options Using Expected Profit and Loss Metrics
Risks, 2022 Trading in binary options is discussed using an approach based on expected profit (EP) and expected loss (EL) as metrics of reward and risk of trades. These metrics are reviewed and the role of the EL/EP ratio as an indicator of quality of trades, taking
Johannes Hendrik Venter +1 more
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Achieving Residential Coastal Communities Resilient to Tropical Cyclones and Climate Change
Frontiers in Built Environment, 2021 Coastal cities in the Southeast and Gulf Coast of the United States are at an increased risk of tropical cyclones (hurricanes) due to the combined effects of urbanization, rapid economic development, and climate change.
Pramodit Adhikari +5 more
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Buildings, 2023 A time-domain wind-induced damage evaluation for the risk- and resilience-targeted design of building structures requires nonlinear dynamic analysis (NDA) solvers to handle long duration input loads.
Mihail Iancovici, George Bogdan Nica
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Modelo para la estimación del deterioro por riesgo de crédito
Suma de Negocios, 2020 El artículo desarrolla el modelo de estimación de pérdida esperada como soporte al Sistema de Administración del Riesgo de Crédito para una entidad de economía solidaria.
Iván Mauricio Bermúdez Vera +2 more
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Partially Supervised Named Entity Recognition via the Expected Entity Ratio Loss
Transactions of the Association for Computational Linguistics, 2021 We study learning named entity recognizers in the presence of missing entity annotations. We approach this setting as tagging with latent variables and propose a novel loss, the Expected Entity Ratio, to learn models in the presence of systematically ...
Thomas Effland, Michael Collins
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Econometrics, 2017 This paper re-evaluates key past results of unit root tests, emphasizing that the use of a conventional level of significance is not in general optimal due to the test having low power.
Jae H. Kim, In Choi
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Methodological aspects of journaling a dynamic adjusting entry model
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 This paper expands the discussion of the importance and function of adjusting entries for loan receivables. Discussion of the cyclical development of adjusting entries, their negative impact on the business cycle and potential solutions has intensified ...
Vlasta Kašparovská, Jana Gláserová
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