Results 31 to 40 of about 1,860 (237)

The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable

open access: yesJournal of Economics, Business & Accountancy Ventura, 2020
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of
Sparta Sparta, Nadya Trinova
doaj   +1 more source

Towards a New Basel Accord with More Rigorous Settlements [PDF]

open access: yesTheoretical and Applied Economics, 2010
The recent financial crisis made the banking sector more vulnerable to shocks. The system was characterised by weaknesses: too much leverage in the banking; not enough high quality capital to absorb losses and excessive credit growth based on ...
Petru PRUNEA, Daniela COSMA
doaj   +1 more source

Exploring contingent convertible bond alternatives for African banks

open access: yesSouth African Journal of Economic and Management Sciences, 2018
Background: A variant of the contingent convertible bond, first proposed in 2011, is investigated: the Call Option Enhanced Reverse Convertible (COERC).
Francois J.N. Liebenberg   +2 more
doaj   +1 more source

Procyclicality and Monetary Aggregates [PDF]

open access: yes, 2011
Financial intermediaries borrow in order to lend. When credit is increasing rapidly, the traditional deposit funding (core liabilities) is supplemented with other funding (non-core liabilities). We explore the hypothesis that monetary aggregates reflect the size of non-core and core liabilities and hence convey information on the stage of the financial
Hyun Song Shin, Kwanho Shin
openaire   +2 more sources

Situation of the R&D Sector in Poland in the Face of the Current Crisis

open access: yesStudies in Logic, Grammar and Rhetoric, 2021
How has the current crisis caused by the COVID-19 pandemic affected R&D and innovation in Poland? Numerous international studies conducted after the Great Depression in 2008–2010 show a strong procyclicality of investments in R&D and innovation in ...
Karpińska Kinga
doaj   +1 more source

Fiscal space and the procyclicality of fiscal policy: the case for making hay while the sun shines [PDF]

open access: yes, 2021
Utilizing data from 133 countries over the period 1950-2014, we identify fiscal space - the ability to pursue active fiscal policy without undermining fiscal sustainability - as a key factor underlying the cyclicality of fiscal policies.
McManus, Richard   +2 more
core   +1 more source

Procyclic coverings of commutators in profinite groups [PDF]

open access: yesArchiv der Mathematik, 2014
We consider profinite groups in which all commutators are contained in a union of finitely many procyclic subgroups. It is shown that if G is a profinite group in which all commutators are covered by m procyclic subgroups, then G possesses a finite characteristic subgroup M contained in G' such that the order of M is m-bounded and G'/M is procyclic. If
G. A. Fernández Alcober   +2 more
openaire   +3 more sources

Procyclicality in Loan Loss Provisions: A Comparative Analysis of Discretionary and Non-Discretionary Components

open access: yesSAGE Open
This study investigates the procyclicality of loan loss provision (LLP), with a focus on differentiating the procyclical inclinations of non-discretionary and discretionary components.
Jiannan Yu
doaj   +1 more source

ROMANIA – TO HAVE OR NOT TO HAVE ITS OWN DEVELOPMENT PATH? [PDF]

open access: yesCES Working Papers, 2016
Human societies are evolving in sequences similar to a business cycle. The cause for which the evolution is accompanied by setbacks lies in the complexity of social systems, which, ab initio, cannot be designed or intended by any human mind, and the ...
Gabriela Bodea, Aurelian Petrus Plopeanu
doaj  

Why performativity limits credit rating reform

open access: yesFinance and Society, 2019
The 2008 crisis made clear that credit rating agencies (CRAs) can contribute to systemic financial risk. Surprisingly, post-crisis reforms have hardly addressed the underlying problems, including rating agencies’ methodologies, their ratings’ homogeneity,
Bart Stellinga
doaj   +1 more source

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