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the proper goal of a decision-making process, one must compare the error costs of false-positive outcomes and false …-negative outcomes. If error costs are symmetric, then the decision-making process should be designed to minimize the total risk of error …. However, if error costs are asymmetric, then the decision-making process should be designed to minimize the more costly type …
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Managers think that retaining resources is more effective than rebuilding resources after exhausting them. However, financing constraints have brought great uncertainty to this resource decision-making implemented by managers. Data of manufacturing listed firms in China from 2009 to 2017 are...
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Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...
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profitability. In this study, we examine the impact of capital requirements on the cost of financial intermediation and bank … profitability using a panel dataset of 32 Bangladeshi banks over the period from 2000 to 2015. By employing a dynamic panel … of financial intermediation and increase bank profitability. The results hold when we use equity to total assets ratio as …
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In recent years, the German banking sector has overcome major challenges such as the global financial crisis and the European debt crisis. This paper analyses a recent development as a particular determinant of the future outlook for the German banking sector. Interest rates are at historically...
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