Results 31 to 40 of about 5,495,645 (192)
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
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
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Expected exponential loss for gaze-based video and volume ground truth annotation
, 2017 Many recent machine learning approaches used in medical imaging are highly reliant on large amounts of image and ground truth data. In the context of object segmentation, pixel-wise annotations are extremely expensive to collect, especially in video and ...
BE Menze +7 more
core +1 more source
Through the blackness -- high p_T hadrons probing the central region of 200 AGeV Au-Au collisions
, 2006 The energy loss of high p_T partons propagating through a hot and dense medium is regarded as a valuable tool to probe the medium created in ultrarelativistic heavy-ion collisions. The angular correlation pattern of hadrons associated with a hard trigger
Renk, Thorsten
core +1 more source
Current Expected Credit Losses Methodology [PDF]
, 2021 The purpose of this paper is to implement the Current Expected Credit Losses (CECL) methodology for an Association of the Farm Credit System (FCS). CECL was released in 2016 by the Financial Accounting Standards Board (FASB) and is expected to be implemented by all banks and lending institutions starting Jan. 1, 2023.
openaire +2 more sources
Expectation-Based Loss Aversion and Strategic Interaction [PDF]
SSRN Electronic Journal, 2017 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Dato, Simon +3 more
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Personalised treatment assignment maximising expected benefit with smooth hinge loss
Statistical Theory and Related Fields, 2017 In personalised medicine, the goal is to make a treatment recommendation for each patient with a given set of covariates to maximise the treatment benefit measured by patient's response to the treatment.
Shixue Liu, Jun Shao, Menggang Yu
doaj +1 more source
The expectation-based loss-averse newsvendor [PDF]
Economics Letters, 2013 We modify the classic single-period inventory management problem by assuming that the newsvendor is expectation-based loss averse according to Köszegi and Rabin (2006, 2007). Expectation-based loss aversion leads to an endogenous psychological cost of leftovers as well as stockouts.
openaire +5 more sources
Expected loss analysis of thresholded authentication protocols in noisy conditions [PDF]
, 2010 A number of authentication protocols have been proposed recently, where at least some part of the authentication is performed during a phase, lasting $n$ rounds, with no error correction.
Dimitrakakis, Christos +2 more
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Measuring Risk When Expected Losses Are Unbounded [PDF]
Risks, 2014 This paper proposes a new method to introduce coherent risk measures for risks with infinite expectation, such as those characterized by some Pareto distributions. Extensions of the conditional value at risk, the weighted conditional value at risk and other examples are given.
Alejandro Balbás +2 more
openaire +4 more sources