Search Results - subject:"Rule Change"

Coach characteristics and their impact on substitution decisions

Vischer, Lars - 2024

rule change from three to five permitted substitutions. To this end, 161 coaches and their decisions are analysed in 1 …

Persistent link: https://www.econbiz.de/10014631404

Coach characteristics and their impact on substitution decisions

Vischer, Lars - 2024

rule change from three to five permitted substitutions. To this end, 161 coaches and their decisions are analysed in 1 …

Persistent link: https://www.econbiz.de/10014540596

Coach characteristics and their impact on substitution decisions

Vischer, Lars - 2024

rule change from three to five permitted substitutions. To this end, 161 coaches and their decisions are analysed in 1 …

Persistent link: https://www.econbiz.de/10014634260

Effects of the rule change from three to five substitutions in the Bundesliga

Dilger, Alexander; Vischer, Lars - 2023

maximum of three time-outs. This initially temporary, but now permanent rule change affects the possibilities and thus the … addition to team statistics, data on substitutions was collected. The results show that the rule change changed the behaviour …

Persistent link: https://www.econbiz.de/10014321227

Effects of the rule change from three to five substitutions in the Bundesliga

Dilger, Alexander; Vischer, Lars - 2023

Persistent link: https://www.econbiz.de/10014318292

Effects of the rule change from three to five substitutions in the Bundesliga

Dilger, Alexander; Vischer, Lars - In: International journal of sport finance 19 (2024) 4, pp. 198-207

Persistent link: https://www.econbiz.de/10015133144

A holistic model validation framework for Current Expected Credit Loss (CECL) model development and implementation

Jacobs, Michael - In: International Journal of Financial Studies 8 (2020) 2, pp. 1-36

The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of models that support CECL, across...

Persistent link: https://www.econbiz.de/10013200274

A holistic model validation framework for Current Expected Credit Loss (CECL) model development and implementation

Jacobs, Michael <Jr.> - In: International Journal of Financial Studies : open … 8 (2020) 2/27, pp. 1-36

Persistent link: https://www.econbiz.de/10012239410

The impact of the current expected credit loss standard (CECL) on the timing and comparability of reserves

Chae, Sarah; Sarama, Robert F.; Vojtech, Cindy M.; … - 2018

The new forward-looking credit loss provisioning standard, CECL, is intended to promote proactive provisioning as loan loss reserves can be conditioned on expectations of the economic cycle. We study the degree to which one modeling decisionâ€“expectations about the path of future house...

Persistent link: https://www.econbiz.de/10011927112

An analysis of the impact of modeling assumptions in the Current Expected Credit Loss (CEFL) framework on the provisioning for credit loss

Jacobs, Michael <Jr.> - In: Journal of risk & control 6 (2019) 1, pp. 65-112

Persistent link: https://www.econbiz.de/10012237603