Narrow search
Showing 1 - 10 of 322
Cover Image
Veryfication of the disclosure lemma for Polish broker-dealer market
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012
the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification …
Persistent link: https://www.econbiz.de/10011260535
Cover Image
Multi entry framework for financial and risk reporting
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2011
Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap...
Persistent link: https://www.econbiz.de/10009368472
Cover Image
Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding
Piotr, Staszkiewicz - Volkswirtschaftliche Fakultät, … - 2012
within the Basel Accord. A test for lack of reputation risk is presented. Proposal for quantification of the non …
Persistent link: https://www.econbiz.de/10009397185
Cover Image
Analysing Risk Management in Banks: Evidence of Bank Efficiency and Macroeconomic Impact
Awojobi, Omotola; Amel, Roya; Norouzi, Safoura - Volkswirtschaftliche Fakultät, … - 2011
Nigerian banking sector. As it stands, the sufficiency of Basel principles for risk management is doubtful because asset …
Persistent link: https://www.econbiz.de/10009323489
Cover Image
Напрями узгодження стандартів фінансової звітності банків із сучасними концепціями управління кредитним ризиком...
Voloshyn, Ihor - Volkswirtschaftliche Fakultät, … - 2014
This paper examines ways of overcoming inconsistencies between IFRS and modern concepts of credit risk management, namely, expected loss model and risk-adjusted loan pricing. Also, it is considered an issue of acceptable levels of concentration risk in bank credit portfolio.
Persistent link: https://www.econbiz.de/10011113809
Cover Image
Risk management and the implementation of the Basel Accord in emerging countries: An application to Pakistan.
Masood, Omar; Fry, J. M. - Volkswirtschaftliche Fakultät, … - 2011
This paper addresses an important contemporary issue; namely the implementation of the Basel Accord worldwide. The … Basel Accord provides a series of measures to improve the stability of the world’s financial system but its implementation … this regard due to its recent economic expansion and the fact that the rate at which the Basel Accord is being adopted lags …
Persistent link: https://www.econbiz.de/10009325677
Cover Image
State of Corporate Governance in Arab Countries: An Overview
Harabi, Najib - Volkswirtschaftliche Fakultät, … - 2007
The purpose of this paper is to assess the state of corporate governance as a major factor affecting the growth performance of the private sector in MENA countries. For this purpose both country-specific assessments, carried out by World Bank-IMF teams (so-called ROSC’s assessments) and...
Persistent link: https://www.econbiz.de/10005835438
Cover Image
¿Puede el gobierno corporativo aprender del gobierno público?
Jakob, Brugger; Immanuel, Samuel - Volkswirtschaftliche Fakultät, … - 2007
In view of recent corporate scandals, it is argued that corporate governance can learn from public governance. Institutions devised to control and discipline the behaviour of executives in the political sphere can give new insights into how to improve the governance of firms. Some proposal such...
Persistent link: https://www.econbiz.de/10005835562
Cover Image
The Reform of Corporate Governance in France
Panagiotopoulos, Miltiadis - Volkswirtschaftliche Fakultät, … - 2006
The publications about the transition of French corporate governance are controversial fluctuating between proposing the integration of socioeconomic qualities, to the fragmentation of different and persistent systems by the interdependence of their attributes, or the predominance of the...
Persistent link: https://www.econbiz.de/10005835688
Cover Image
Firm Performance and Managerial Turnover: The Case of Ukraine
Muravyev, Alexander; Bilyk, Olga; Grechaniuk, Bogdana - Volkswirtschaftliche Fakultät, … - 2009
The paper studies whether and how CEO turnover in Ukrainian firms is related to their performance. Based on a novel dataset covering Ukrainian joint stock companies in 2002-2006, the paper finds statistically significant negative association between the past performance of firms measured by...
Persistent link: https://www.econbiz.de/10005835793