Search Results - subject:"STANDARD"

Principal component analysis : points of association between cancer and economic development

Székely Kovácsné, Ilona; Fenyvesi, Éva; Pintér, Tibor - In: Central European journal of economic modelling and … 15 (2023) 2, pp. 91-130

Persistent link: https://www.econbiz.de/10014307373

The cyclicality of bank credit losses and capital ratios under expected loss model

Fatouh, Mahmoud; Giansante, Simone - 2023

Persistent link: https://www.econbiz.de/10014276057

Dynamics of flexible work and digital platforms : task and spatial flexibility in the platform economy

Dunn, Michael; Munoz, Isabel; Jarrahi, Mohammad Hossein - In: Digital business 3 (2023) 1, pp. 1-10

Flexibility is recognized as one of the major shifts in the future of work. As emerging forms and structures of work challenge us to rethink how work is organized, specifically through the digitization of work by digital platforms, we are witnessing shifts in workplaces that challenge common...

Persistent link: https://www.econbiz.de/10014285787

Effects of spatial characteristics on non-standard employment for Canada's immigrant population

Ali, Waad; Agyekum, Boadi; Al Nasiri, Noura; Abulibdeh, … - In: Economies : open access journal 11 (2023) 4, pp. 1-17

Using microdata from Statistics Canada's Labour Force Survey (LFS) and Population Census, this paper explores how spatial characteristics are correlated with temporary employment outcomes for Canada's immigrant population. Results from ordinary least square regression models suggest that census...

Persistent link: https://www.econbiz.de/10014317549

Entrepreneurial decisions : viewing the affordable loss heuristic from an economic well-being perspective

Reddy, Colin David - In: International journal of entrepreneurial behavior & research 29 (2023) 11, pp. 170-183

Persistent link: https://www.econbiz.de/10014488904

A forward-looking IFRS 9 methodology, focussing on the incorporation of macroeconomic and macroprudential information into expected credit loss calculation

Breed, Douw Gerbrand; Hurter, Jacques; Marimo, Mercy; … - In: Risks : open access journal 11 (2023) 3, pp. 1-16

The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset … (LGD), and exposure at default (EAD). The IFRS 9 standard requires that the ECL model accommodates the influence of the …

Persistent link: https://www.econbiz.de/10014303642

Truly standard-essential patents? : a semantics-based analysis

Brachtendorf, Lorenz; Gäßler, Fabian; Harhoff, Dietmar - 2020

Standard-essential patents (SEPs) have become a key element of technical coordination in standard-setting organizations …. Yet, in many cases, it remains unclear whether a declared SEP is truly standard-essential. To date, there is no automated … approximating the standard essentiality of patents. We provide details on the procedure that generates the measure of standard …

Persistent link: https://www.econbiz.de/10012500157

IFRS Adoption and The Value-Relevance of Financial Statements Figures in Nigeria

Imhanzenobe, Japhet; Vincent, Olusegun; Aworinde, Olalekan - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 189-214

-Kraay standard errors (DKSE) and Panel-corrected standard errors (PCSE) to anticipate autocorrelation, heteroscedasticity, and cross …

Persistent link: https://www.econbiz.de/10015196030

Welfare comparisons within countries beyond GDP : an application to Nigeria

Okoye, Dozie; Pandey, Sujita - In: Economic modelling 140 (2024), pp. 1-28

Persistent link: https://www.econbiz.de/10015190265

Green taxes : productivity effects of tax-based environmental regulations on heavily polluting firms

Cao, Yuqiang; Lin, Shaoyan; Li, Mangmang; Shan, Yaowen; … - In: Economic modelling 140 (2024), pp. 1-14

Environmental regulations, particularly tax-based measures, significantly impact firm productivity and corporate behavior. This study uses China's Environmental Protection Tax (EPT) law as a quasi-natural experiment to explore whether and how such tax-based environmental regulations influence...

Persistent link: https://www.econbiz.de/10015190356