Results 181 to 190 of about 103,943 (300)

The local government bond channel of China's monetary policy. [PDF]

PLoS One
Bai J, Xia H, Zhang L.
europepmc   +1 more source

Insurance and the Challenge of Governing Risks Beyond National Limits

Global Policy, EarlyView.
ABSTRACT Even as the legitimacy of states appears to derive ever more explicitly from nationalist claims, nation‐states and national economies remain deeply entangled. In the face of border‐spanning risks, governments face both rising pressures for self‐centered policies and demands for more extensive transnational collaboration.
Louis W. Pauly
wiley   +1 more source

Advancing sustainable financing through pandemic bond: a Bayesian model averaging approach to liquidity premia. [PDF]

Financ Innov
Yao T, Yang X, Pan Y, Cui Z, Xu M.
europepmc   +1 more source

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Contrasting spatial and temporal structuring of seawater and sediment bacterial communities in coastal environments. [PDF]

Sci Rep
Vaughn SN, Pavlovsky JC, Heiman JA, Jackson CR.   +3 more
europepmc   +1 more source

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

Contemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

Determinants of mobile money loan disbursements: Evidence from Uganda's post pandemic digital credit boom. [PDF]

PLoS One
Katusiime L, Agbola FW.
europepmc   +1 more source

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?

Contemporary 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, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Can systematic skewness factors predict future interest rates: Evidence from China. [PDF]

PLoS One
Liang X, Sun Y.
europepmc   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source