Results 61 to 70 of about 76,679 (227)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
The construction of colorimetry by committee [PDF]
, 1996 This paper explores the confrontation of physical and contextual factors involved in the emergence of the subject of color measurement, which stabilized in essentially its present form during the interwar period. The contentions surrounding the specialty
Johnston, S.F.
core +3 more sources
Surface and Interface Analysis, EarlyView.ABSTRACT Internal scattering within hemispherical electron analyzers (HEA) is common when operating at low pass energies, where the instrument resolution of X‐ray photoelectron spectroscopy (XPS) and Auger electron spectroscopy experiments are at their best.
J. Laverock, N. A. Fox
wiley +1 more source
Small, EarlyView.Single‐particle‐level investigation using scanning tunneling spectroscopy reveals electronic structure and type‐I band alignment of individual CsPbBr3@FAPbBr3 core‐crown nanoplatelet. Crown passivation suppresses deep trap states by 47% and markedly improves electrical stability under repeated bias sweeps.
Shaocheng Shen +8 more
wiley +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley +1 more source
FDI in Services: How Data Provisions Are Shaping the New Global Economy
Global Policy, EarlyView.ABSTRACT Coinciding with a process of slowbalization in goods, cross‐border flows of services have experienced a sharp increase, with FDI through commercial presence emerging as the dominant mode of international services supply. At the same time, a growing number of trade agreements have incorporated binding data‐related provisions aimed at regulating
Carmen Díaz‐Mora +2 more
wiley +1 more source
Do Banks Learn From Natural Disasters? Evidence From the U.S. Financial Sector
European Financial Management, EarlyView.ABSTRACT This paper examines whether U.S. banks learn from natural disasters. We explore several potential channels of adjustment and find that exposed banks primarily respond by adopting precautionary capital measures. This behaviour is evident both in the long run, when assessing divergent trends in the evolution of equity over time, and in the short
Dennis Dreusch +2 more
wiley +1 more source
Spectral Method and Regularized MLE Are Both Optimal for Top-$K$ Ranking
, 2018 This paper is concerned with the problem of top-$K$ ranking from pairwise comparisons. Given a collection of $n$ items and a few pairwise comparisons across them, one wishes to identify the set of $K$ items that receive the highest ranks.
Chen, Yuxin +3 more
core +1 more source
Political Partisanship and State‐Level Bank Efficiency
Financial Review, EarlyView.ABSTRACT We examine the relationship between political partisanship and commercial bank efficiency in the United States from 1972 to 2020, assessing the persistent influence of political affiliations at the state and District of Columbia levels. Bank efficiency scores are estimated using a double‐bootstrap approach, and the analysis is conducted within
Jeremy Eng‐Tuck Cheah +3 more
wiley +1 more source
ESG and Credit Risk: Evidence from Indonesian and Malaysian Banks
Jurnal ReksaThis study investigates the impact of Environmental, Social, and Governance (ESG) scores on credit risk, specifically Non-Performing Loans (NPL), in Indonesian and Malaysian banks, including both Islamic and conventional institutions.
Annisa Fithria, Surya Darma
doaj +1 more source