Search Results - subject:"PD"

A pragmatic macroeconomic default risk adjustment in developing countries

Moodley, Suben; Verster, Tanja; Raubenheimer, Helgard G. - In: South African journal of economic and management sciences 28 (2025) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10015624541

Economic Assessment of Post-demolition Autoclaved Aerated Concrete (AAC) Recycling and Subsequent Belite Cement Clinker Production

Steins, Justus J.; Volk, Rebekka; Beuchle, Günter; … - In: Circular Economy and Sustainability 6 (2026) 2

in the construction of residential buildings. Although volumesof post-demolition AAC (pd-AAC) volumes are increasing, it … protection needs extensive efforts in the area of recycling. This study presents an economic assessment of pd-AAC recycling … pd-AAC fraction. The processes are modelled in detail to determine needed equipment, material flows, and energy demands …

Persistent link: https://www.econbiz.de/10015617074

Systematic backtesting of probability of default models with regulatory data : methodological advances and empirical insights from European regulatory data

Casellina, Simone; Chionsini, Gaetano; Kopp, Raphael M.; … - 2026

Internal ratings-based models play a central role in bank risk management and regulatory capital determination, yet their validation remains methodologically challenging and operationally resourceintensive. In this paper, we contribute to the quantitative validation of probability of default...

Persistent link: https://www.econbiz.de/10015638710

Investigating The Greek General Government Accounting Reform: The Challenging Task of Staff Training

Bekiaris, Michalis; Paraponti, Thekla; Spanou, Foteini - In: Journal of Accounting and Management Information … 24 (2025) 1, pp. 96-137

Purpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting. Design/methodology/approach – Using a mixed-research design combining online research...

Persistent link: https://www.econbiz.de/10015561918