Results 51 to 60 of about 1,021 (120)

IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK [PDF]

open access: yes, 2023
Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it ...
Heniwati, Elok
core   +2 more sources

أثر تطبيق معيار التقارير المالية رقم 9 على الآداء المالي للمصارف "دراسة حالة أحد المصارف السورية بنك بيبلوس – سورية"

open access: yesمجلة جامعة دمشق للعلوم الاقتصادية و السياسية, 2022
يهدف هذا البحث إلى دراسة أثر تطبيق المعيار الدولي لأعداد التقارير المالية رقم 9 على أداء المالي للمصارف وعلى موجودات ومطلوبات المصرف كما أثرها على حقوق الملكية وبنود الدخل حيث قام الباحث بدراسة أثر تطبيق معيار التقارير المالية رقم 9 على بنك بيبلوس ...
هادي طه الحاج
doaj  

Analysis of development in EU capital flows in the global context. Bruegel Report, 15 January 2018 [PDF]

open access: yes, 2020
The aim of this report is to analyse capital movements in the European Union in a global context. The monitoring and analysis of capital movements is essential for policymakers, given that capital flows can have welfare implications.
Claeys, Grégory   +5 more
core  

Real Estate Investment Trusts (REITS) : A new business model in the FTSE100 [PDF]

open access: yes, 2015
CC-BY-NC-NDThis paper is about the Real Estate Investment Trust (REIT) business model. REITs benefit from tax concessions and Fair Value Accounting (FVA) practices.
Barney J.   +7 more
core   +2 more sources

Spartan Daily, November 17, 1954 [PDF]

open access: yes, 1954
Volume 43, Issue 40https://scholarworks.sjsu.edu/spartandaily/12092/thumbnail ...
San Jose State University, School of Journalism and Mass Communications
core   +2 more sources

Hedging in light of the application of IFRS 9

open access: yesمجلة الدراسات الاقتصادية والادارية
       The research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39.
Teacher Dr. Saja Alshaikhli
doaj   +1 more source

Risk reduction through Europe’s distressed debt market. Bruegel Policy Contribution Issue n˚02 | January 2018 [PDF]

open access: yes, 2018
Executive Summary. The market for distressed debt will need to play a more prominent role in Europe’s emerging strategy to tackle the legacy of non-performing loans (NPLs).
Lehmann, Alexander
core  

Asset Quality Management [PDF]

open access: yes, 2023
The present disclosure relates to a method and system for asset quality management by a financial entity. The system includes a pre-delinquency module and a sloppy payer detection module for efficient management of assets.
LIU, SIQING   +2 more
core   +1 more source

How not to create zombie banks: lessons for Italy from Japan. Bruegel Policy Contribution Issue n˚6 | 2017 [PDF]

open access: yes, 2017
Japan serves as a cautionary tale for Italy on how to clean up banking-sector problems. A general lesson is the need for policies to forthrightly address non-performing loans (NPLs) in countries with widespread banking problems. This helps address zombie
Gandrud, Christopher, Hallerberg, Mark.
core  

IFRS 9 and earnings management: the case of European commercial banks [PDF]

open access: yes, 2023
Purpose This paper examines the impact of International Financial Reporting Standards (IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial banks in Europe.
Amaewhule, Wey   +2 more
core   +1 more source

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