Monetary credibility as a social value in the contemporary monetary law and central banking law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2023 The subject matter of analysis in this paper is the concept of monetary credibility and its important place in the normative framework of contemporary monetary law.
Dimitrijević Marko
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Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 Fair value is one of the primary measurement basis in IFRS, especially for financial instruments. Since this measurement basis is derived from market logic, it can only work correctly if the business of the financial reporting unit is also consistent ...
Elias Badri, Ahmad Badri
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State immunity for economic activities: Example of an odious public debt [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2020 The subject matter of analysis in this paper are the essential features of an odious public debt (loan) in contemporary monetary law. In this context, the first part of the paper focuses on the concept and basic functions of the public debt in the theory
Dimitrijević Marko
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Implementing Expected Credit Loss in the Iranian Banking Industry [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 IFRS 9 changes the bank’s impairment accounting for debt instruments by replacing the incurred credit loss model with a forward-looking expected credit loss (ECL) model.
Samine Feyzollah, Ahmad Badri
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Investigating the Simultaneous Implementation of the Regulatory Capital and Liquidity Requirements in Iranian Banks [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2021 The financial crisis of 2007-2009 led to the redoubled attention of international institutions to the issue of banking regulation. In this regard, the Basel Committee to exercise effective banking supervision reviewed and introduced new standards and ...
Reza Tehrani +3 more
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COMMODITY PRICE AND INFLATION DYNAMICS: EVIDENCE FROM BRIICS
Buletin Ekonomi Moneter dan Perbankan, 2021 In this study, we use a commodity augmented Phillips curve to investigate the impact of global commodity prices on domestic inflation in Brazil, Russia, India, Indonesia, China, and South Africa.
Syed Aun R. Rizvi, Sahminan Sahminan
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Earnings Management Through Foreign Currency Transactions on Companies Listed on Indonesia Stock Exchange [PDF]
SHS Web of Conferences, 2020 This research aims to examine whether the condition of Rupiah currency, the magnitude of monetary liabilities in foreign currencies, and the condition of operating profit affects the management’s aggressiveness to perform earnings management through ...
Jogi Christiawan Yulius, Narsa I Made
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Evaluating macroeconomic shocks on banking stability with A Factor-Augmented Vector Autoregressive (FAVAR) Approach (case study: Iran's economy) [PDF]
اقتصاد باثبات, 2023 The banking industry is considered one of the most important sectors of the country's economy, which can provide grounds for the growth and prosperity of the economy by organizing and properly managing its resources and expenses.
Aso Eesmailpour +2 more
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Banks, Liquidity Management, and Monetary Policy [PDF]
Econometrica, 2017 We develop a tractable model of banks' liquidity management with an over‐the‐counter interbank market to study the credit channel of monetary policy. Deposits circulate randomly across banks and must be settled with reserves. We show how monetary policy affects the banking system by altering the trade‐off between profiting from lending and incurring ...
Javier Bianchi, Saki Bigio
openaire +4 more sources
Pandemics and Human Capital: Panel Data Evidence From 122 Countries
Frontiers in Public Health, 2022 This study investigates the determinants of human capital stocks, measured by the Penn World Table data, in the panel dataset of 122 countries from 1996 to 2019.
Jianmin Sun, Kaihao Cai, Hongzhou Shen
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