Results 51 to 60 of about 5,495,645 (192)
Risks, 2023 The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantification of
Douw Gerbrand Breed +6 more
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A decision-theoretic approach for segmental classification
, 2013 This paper is concerned with statistical methods for the segmental classification of linear sequence data where the task is to segment and classify the data according to an underlying hidden discrete state sequence.
Holmes, Christopher C., Yau, Christopher
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The Economic Value of Forecasts in Reducing Extreme Total Losses
Meteorological ApplicationsA major aim of weather and other types of environmental forecasting is to provide early warning of extreme hazards that can then be used to take preventative actions to reduce loss.
David B. Stephenson
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A proposed benchmark model using a modularised approach to calculate IFRS 9 expected credit loss
Cogent Economics & Finance, 2020 The objective of this paper is to develop a methodology to calculate expected credit loss (ECL) using a transparent-modularised approach utilising three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD).
Willem Daniel Schutte +4 more
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Credit Risk Assessment Considering Variations in Exposure: Application to Commitment Lines [PDF]
Given the worldwide financial market confusion caused by the subprime mortgage problem and the increase in credit line contracts with relaxed covenants, there have been cases in which financial institutions are facing a demand to provide additional ...
Shigeaki Fujiwara
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Magnetic Field Dependent Microwave Losses in Superconducting Niobium Microstrip Resonators
, 2018 We describe an experimental protocol to characterize magnetic field dependent microwave losses in superconducting niobium microstrip resonators. Our approach provides a unified view that covers two well-known magnetic field dependent loss mechanisms ...
Benningshof, Olaf W. B. +10 more
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Mathematics, 2018 In this paper, we have analyzed and tested the Expected Tail Loss (ETL) approach for the Value at Risk (VaR) on the Moroccan stock market portfolio. We have compared the results with the general approaches for the standard VaR, which has been the most ...
Marouane Airouss +3 more
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Observation of a Degenerate Fermi Gas Trapped by a Bose-Einstein Condensate
, 2017 We report on the formation of a stable quantum degenerate mixture of fermionic $^6$Li and bosonic $^{133}$Cs in an optical trap by sympathetic cooling near an interspecies Feshbach resonance. New regimes of the quantum degenerate mixtures are identified.
Chin, Cheng +3 more
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Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss Model [PDF]
SSRN Electronic Journal, 2014 Several studies have addressed, with conflicting results, the issue of procyclical effects of loan loss provisions in the past. More recently, the weak performance of incurred loss models in the financial crisis has given rise to a new debate on the sound design of credit risk provisioning schemes, which is reflected in the scheduled implementation of ...
Domikowsky, Christian +3 more
openaire +2 more sources
Improving Credit Risk Assessment in Uncertain Times: Insights from IFRS 9
RisksThis study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017–2023,
Petr Jakubik, Saida Teleu
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