Results 1 to 10 of about 15,067 (116)
Transport, 2013 Countries around the world have welcomed Public Private Partnerships (PPPs) as an alternative to finance infrastructure. For strategic projects with high demand uncertainty, a government may decide to provide a concessionaire with a Minimum Revenue ...
Nakhon Kokkaew, Nicola Chiara
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The Uncertainty Evaluation of Tax Revenue Forecast in Iran, Using Fan Chart [PDF]
International Journal of New Political Economy, 2020 In this research, we tried to analyze the forecast error of the tax revenue forecasting in Iran using the Fan chart method. In this regard, using data during the period of 1974-2016 and Bayesian linear regression model, Iran’s tax revenue be forecasted ...
Ghasem Shadmani +2 more
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Off-Balance Sheet Analysis Toward Risk-Adjusted Performance
The Indonesian Journal of Accounting Research, 2021 Off balance sheet is an activity undertaken by a financial institution, but not seen or recorded on the balance sheet because such activities do not cause or involve ownership of assets and the issuance of debt instruments (Saunders & Cornett 2003).
Ignatia Ryana Widyatini +1 more
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Electronic Commerce Research and Applications, 2022 A Peer-to-Peer (P2P) service is a decentralized platform that directly connects individuals, buyers (lenders) and sellers (investors) without the intermediation of a third party. In the P2P lending market, customer cash flows are undeniably linked to their financial risk of default.
Marcos Roberto Machado, Salma Karray
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Global Finance Journal, 2021 Revenue diversification in banking offers opportunities and threats. Recent academic research shows that disadvantages may outweigh advantages, in terms of both volatility of profitability and bank riskiness. Literature on this topic in emerging countries and in the field of Islamic finance is limited: our aim is to empirically test if revenue ...
Andrea Paltrinieri +3 more
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Challenging the status quo: Steel producer case study on the enterprise value for M&A [PDF]
Theoretical and Applied Economics, 2019 The purpose of this paper is to analyze the enterprise value determinants, in order to help the interested parties make correct (investment) decisions by studying industry cases of mergers and acquisitions (M&A). In order to understand and identify value-
Mădălina Viorica MANU, Ilie VASILE
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IFAC-PapersOnLine, 2022 This study proposes new methods to formulate customers' risk-adjusted revenue (RAR) metrics applied to the financial industry. Using a customer dataset provided by a loan company, we compute RAR using benchmark approaches presented in the literature and new formulas that combine the Customer Portfolio Theory and the Multiple Sources of Revenues ...
Machado, Marcos R., Karray, Salma
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DEFERRED REVENUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2022 Torosyan and Razani1 said that the Tax Cuts and Jobs Act amended Sec. 451 to allow accrual-basis taxpayers to defer recognizing income until it is considered in their applicable financial statements.
Valentin Gabriel CRISTEA
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Cancel-for-Any-Reason Insurance Recommendation Using Customer Transaction-Based Clustering
IEEE Access, 2021 In the travel insurance industry, cancel-for-any-reason insurance, also known as a cancellation protection service (CPS), is a recent attempt to strike a balance between customer satisfaction and service provider (SP) profits.
Zhaleh Sadreddini +2 more
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Threshold of the CAPB That Can Be Attributed to Fiscal Consolidation Episodes in South Africa
Economies, 2023 This paper investigates the threshold of the cyclical adjusted primary balance (CAPB) that can be attributed to fiscal consolidation in South Africa. The CAPB framework is used in the threshold autoregressive regime (TAR) from 1979 to 2022.
Eugene Msizi Buthelezi +1 more
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