Results 151 to 160 of about 5,495,645 (192)
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Expected Loss Divisibility Theorem

SSRN Electronic Journal, 2011
This paper proposes and analyses the following theorem: For every total actual loss caused to a claimant with given probabilities by a single unidentified member of a defined group, there is a corresponding total expected loss, divisible and separable into discrete component expected sub-losses, each individually "caused" by a corresponding specific ...
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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
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Reliability and Expected Loss: A Unifying Principle

Psychometrika, 1994
We provide a unified, theoretical basis on which measures of data reliability may be derived or evaluated, for both quantitative and qualitative data. This approach evaluates reliability as the “proportional reduction in loss” (PRL) that is attained in a sample by an optimal estimator.
Cooil, Bruce, Rust, Roland T.
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Expected Loss Interest-Adjustment Theorem

SSRN Electronic Journal, 2007
This paper proposes and analyses the following theorem: Every legal claim or award that includes interest rate adjustment also incorporates an implicit head of loss or counterclaim for the expected opportunity cost or time value of the underlying claim amount.
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Accounting for expected credit losses

2016
This paper discusses the results of the research problem of accounting for expected credit losses. Accounting for expected credit losses should provide users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Mrša, Josipa   +2 more
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Antibiotic resistance in the patient with cancer: Escalating challenges and paths forward

Ca-A Cancer Journal for Clinicians, 2021
Amila K Nanayakkara   +2 more
exaly  

Current Expected Credit Losses and consumer loans

Journal of Accounting and Economics, 2023
Joao Granja, Fabian Nagel
openaire   +1 more source

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