IFRS 9 implementation in banks and macroeconomic scenarios: Some methodological aspects [PDF]
Bankarstvo, 2017 The International Financial Reporting Standard 9 - IFRS is another one in the series of global level initiatives undertaken with a view to fixing the consequences of the global economic and financial crisis, and preventing the future negative ...
Brković Milan
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Bayesian Estimation Using Expected LINEX Loss Function: A Novel Approach with Applications
Mathematics, 2022 The loss function plays an important role in Bayesian analysis and decision theory. In this paper, a new Bayesian approach is introduced for parameter estimation under the asymmetric linear-exponential (LINEX) loss function.
Mazen Nassar +3 more
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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
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The Cyclicality of Bank Credit Losses and Capital Ratios under Expected Loss Model
, 2023 We model the evolution of stylised bank loan portfolios to assess the impact of IFRS 9 and US GAAP expected loss model (ECL) on the cyclicality of loan loss provisions (LLPs), realised losses and capital ratios of banks, relative to the incurred loss ...
Steven Ongena +2 more
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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
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Minimum Expected Loss Estimators of The Parameters of the Inverse Gaussian Distribution [PDF]
The Egyptian Statistical Journal, 1990 The parameters of the inverse Gaussian distribution are estimated by assuming a weighted squared-error loss function and minimizing the corresponding expected loss with respect to the posterior distribution.
Mohamed Mahmoud
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Expectation-Based Loss Aversion and Strategic Interaction [PDF]
SSRN Electronic Journal, 2017 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Simon Dato +3 more
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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
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The impact of the expected credit loss model under IFRS 9 on loan loss recognition timeliness: early evidence from the Egyptian banks [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The central bank of Egypt (CBE) has obligated the Egyptian banks as of 2019 to apply IFRS 9 to provide more timely information about the expected credit losses (ECL).
کريم منصور على حسوبة
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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
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