Results 31 to 40 of about 4,577 (105)

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?

open access: yesAbacus, Volume 61, Issue 4, Page 1110-1144, December 2025.
The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley   +1 more source

ABS Issuance and Lending Attitude of Banks [PDF]

open access: yes
This paper investigates whether an increase in ABS issuance, or securitized products, by leasing companies has been influenced by Japanese banks’ tightened lending attitudes in 1990s.
Kimie Harada
core  

Real estate lease-backed securities [PDF]

open access: yes, 1997
Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1997."September 1997."Includes bibliographical references (leaves 83-84).by John P. McMurray and Samuel M.
McMurray, John P. (John Patrick), 1958-   +1 more
core  

Indo–Iran Nexus: Implications for Sino–Pakistani Relations

open access: yesPacific Focus, Volume 40, Issue 3, Page 555-587, December 2025.
The present study examines the geopolitical rivalry and the maritime strategies of the Chabahar and Gwadar marine port in the surroundings of the Indo–Iranian and Sino–Pakistani so‐called nexuses as it relates to the new security and economic environment across South Asia.
Hafeez Ullah Khan
wiley   +1 more source

MARINE INEQUALITY, BORDERIZATION, AND THE RADICAL POTENTIAL OF KINSHIP

open access: yesCultural Anthropology, Volume 40, Issue 4, Page 621-646, November 2025.
ABSTRACT This article utilizes scholarship on borders to interpret the persistence of inequality in Indigenous seascapes, irrespective of moves to redress colonial wrongs or the growing anthropocenic recognition of human‐nature interconnectedness.
FIONA MCCORMACK
wiley   +1 more source

Aggregate and distributional impacts of LTV policy in China

open access: yesQuantitative Economics, Volume 16, Issue 4, Page 1361-1408, November 2025.
We study how China's loan‐to‐value (LTV) policy affects mortgage markets and household consumption, focusing on an abrupt and unprecedented relaxation in LTV limits for secondary houses from 2014Q4 to 2016Q3. Using a rich dataset of over three million loan‐level records from a major Chinese commercial bank, supplemented by survey data on urban ...
Kaiji Chen, Qing Wang, Tong Xu, Tao Zha
wiley   +1 more source

The Business Consortium Fund: working capital for MBEs [PDF]

open access: yes
The New England Minority Purchasing Council offers minority business enterprises (MBEs) help in obtaining short-term working capital.Commercial loans - New England ; Small business - New England ; Minority business enterprises - New ...
Marques Benton
core  

A Detailed Comprehensive Role of Digital Technologies in Green Finance Initiative for Net‐Zero Energy Transition

open access: yesAdvanced Energy and Sustainability Research, Volume 6, Issue 10, October 2025.
This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad   +3 more
wiley   +1 more source

A Balancing Act: Making the Canadian Secured Credit Facility Work [PDF]

open access: yes
The January 2009 federal budget proposed funding a “Canadian Secured Credit Facility” as part of an economic action plan. This Facility will allocate up to $12 billion to purchases of term asset-backed securities (ABS) for loans and leases on vehicles ...
Alexandre Laurin
core  

Shadow banking: a bibliometric and content analysis. [PDF]

open access: yesFinanc Innov, 2021
Nath RD, Chowdhury MAF.
europepmc   +1 more source

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