Results 21 to 30 of about 5,506,840 (290)
Investigating the effect of change in loan loss provisioning method on financial reporting quality of banks [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of this study is to investigate the effect of change in the accounting method of calculating bank loan loss provisions on financial reporting quality of banks.
Mohammad Soleymani +3 more
doaj +1 more source
Relative Expected Instantaneous Loss Bounds
Journal of Computer and System Sciences, 2002 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Forster, Jürgen, Warmuth, Manfred K.
openaire +1 more source
Time-Dependent Probabilistic Approach of Failure Mode and Effect Analysis
Applied Sciences, 2019 Failure mode and effect analysis (FMEA) is one of the most widely employed pre-evaluation techniques to avoid risks that may occur during product design and manufacturing phases.
Hyeon-ae Jang, Seungsik Min
doaj +1 more source
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
A Discrete Model of the Expected Loss for Catastrophe Insurance in Natural Disasters [PDF]
Journal of Risk Analysis and Crisis Response (JRACR), 2011 The traditional actuarial model of catastrophe insurance is too theoretical. In many cases, it is of no avail. In this paper, we suggest a discrete model of catastrophe insurance to calculate the expected losses.
Chongfu Huang, Xing Shi
doaj +1 more source
Modeling the Relationship between Expected Gain and Expected Value
Asia Marketing Journal, 2016 Rational choice theory holds that the alternative with largest expected utility in the choice set should always be chosen. However, it is often observed that an alternative with the largest expected utility is not always chosen while the choice task ...
Eugene J. S. Won
doaj +1 more source
, 2023 https://ia601404.us.archive.org/17/items/bermudan-swaption/BermudanSwaption ...
openaire +1 more source
Torsional rigidity for cylinders with a Brownian fracture [PDF]
, 2017 We obtain bounds for the expected loss of torsional rigidity of a cylinder $\Omega_L=(-L/2,L/2) \times \Omega\subset \R^3$ of length $L$ due to a Brownian fracture that starts at a random point in $\Omega_L,$ and runs until the first time it exits ...
Berg, M. van den, Hollander, F. den
core +3 more sources
Journal of Banking and Financial Economics, 2022 This paper aims to determine the role of the expected credit loss approach as defined in IFRS 9 in the effects of capital ratio on loans growth in publicly traded banks in Poland.
Paweł Bojar, Małgorzata Anna Olszak
doaj +1 more source
Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [PDF]
بررسیهای حسابداری و حسابرسی, 2018 In this paper, fair value and impairment of an Iranian bank's loan portfolio is estimated using the approach of International Financial Reporting Standards and the result is compared with values using the approach of Central Bank of Iran which is based ...
Mina Moghadasi Nikjeh +3 more
doaj +1 more source