Essays about: "credit loss"

Showing result 1 - 5 of 76 essays containing the words credit loss.

1. 1. Carbon credit schemes & landownership in Scotland : an analysis of policy discourses

   University essay from SLU/Dept. of Urban and Rural Development

   Author : Imogen Cadwaladr-Rimmer; [2024]
   Keywords : carbon credit schemes; discourse policy analysis; environmental governance; landownership; land reform; neoliberalisation; rural Scotland; sustainable development.;

   Abstract : Carbon Credit Schemes have become an important feature of governance approaches to climate change in recent years and have been gaining prominence in the Global North. Scotland in particular has seen a rise in the development of carbon projects, with developers looking to sell carbon credits. READ MORE

3. 2. Cash Holdings, Secured Debt and Collateral

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Anton Wihlborg; Philip Dahl; [2023]
   Keywords : Corporate Cash Holdings; Secured Debt; Unencumbered Tangibility; Precautionary Motive; Financial Constraints; Business and Economics;

   Abstract : The purpose of this study is to empirically investigate the relationship between unencumbered tangibility and cash holdings, and to evaluate if corporations consider them to be substitutable variables of corporate liquidity. The study relies on a panel data set and then employs a firm fixed effect regression model to estimate the strength and direction of the relationship of interest. READ MORE

4. 3. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : August Forsell; Daan van Elk; [2023]
   Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

5. 4. Portfolio Risk Modelling in Venture Debt

   University essay from KTH/Matematisk statistik

   Author : John Eriksson; Jacob Holmberg; [2023]
   Keywords : Startup Default Probability; Venture Debt; Gaussian Copula; Value-at-Risk; Expected Shortfall; Exposure at Default; Loss Given Default; Forecast; Linear Dynamic System; ARIMA Time Series; Monte Carlo Simulation; Linear Regression; Central Limit Theorem;

   Abstract : This thesis project is an experimental study on how to approach quantitative portfolio credit risk modelling in Venture Debt portfolios. Facing a lack of applicable default data from ArK and publicly available sets, as well as seeking to capture companies that fail to service debt obligations before defaulting per se, we present an approach to risk modeling based on trends in revenue. READ MORE

6. 5. Drivers and Barriers for Biochar Deployment in Swedish Agriculture : a Multi-Level Perspective on Sustainability Transitions

   University essay from SLU/Department of Molecular Sciences

   Author : Danielle Jansen; [2023]
   Keywords : Agriculture; Socio-technical transitions; Multi-level perspective;

   Abstract : There are several sustainability challenges (e.g., environmental degradation, biodiversity loss, and food insecurity) that agro-food systems face. Simultaneously, agriculture is a major contributor to greenhouse gas emissions. READ MORE