Results 191 to 200 of about 65,448 (318)

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce   +3 more
wiley   +1 more source

Investigating proxies for retail investor attention in financial markets

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.
Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill   +2 more
wiley   +1 more source

Mortgage in the system of mortgage credit refinancing

open access: yesВісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка, 2008
The article is focused on the role of mortgage in the system of mortgage credit refinancing. Features of use of the mortgage in the mortgage credit of the banks, also definition of refinancing methods with help of the mortgage. Insufficient level of use of the mortgage is marked in the native practice.
openaire   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu   +3 more
wiley   +1 more source

A preconception cohort study of historical mortgage lending discrimination and present-day fecundability. [PDF]

open access: yesAm J Epidemiol
Lovett SM   +8 more
europepmc   +1 more source

A Journey From the GFC to the COVID‐19 Pandemic: Does Corporate Leaders' Learning in One Crisis Matter in Another?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine whether executives' and directors' collective learning from the Global Financial Crisis (GFC) enhanced firm resilience during the COVID‐19 crisis. Drawing on learning transfer theory, we argue that knowledge acquired during one crisis influences subsequent corporate policies and outcomes. Using a sample of U.S.
Md Reiazul Haque   +3 more
wiley   +1 more source

Community-based cancer navigation and support program: What are the activities and how much does it cost? [PDF]

open access: yesPrev Oncol Epidemiol
Hoover S   +4 more
europepmc   +1 more source

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