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Year of publication
Subject
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Verlust 1,620 Loss 1,603 Theorie 412 Theory 412 Kreditrisiko 338 Credit risk 337 Risikoaversion 313 Risk aversion 313 Kreditgeschäft 263 Bank lending 260 Prospect theory 215 Prospect Theory 214 Basel Accord 188 Basler Akkord 188 USA 160 United States 159 Bank 145 Steuervergünstigung 137 Tax incentive 137 Deutschland 124 Experiment 117 Risk management 115 Risikomanagement 114 Germany 110 Operational risk 103 Operationelles Risiko 103 Risk 86 Risiko 85 Portfolio selection 84 Portfolio-Management 84 Bank risk 80 Bankrisiko 80 Loss aversion 79 Profit 71 Accounting policy 69 Bilanzpolitik 69 Corporate income tax 68 Körperschaftsteuer 68 Risikomaß 67 Risk measure 67
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Online availability
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Free 586 Undetermined 413
Type of publication
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Article 1,005 Book / Working Paper 736 Journal 1 Other 1
Type of publication (narrower categories)
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Article in journal 873 Aufsatz in Zeitschrift 873 Graue Literatur 249 Non-commercial literature 249 Working Paper 242 Arbeitspapier 235 Aufsatz im Buch 51 Book section 51 Hochschulschrift 47 Thesis 29 Dissertation u.a. Prüfungsschriften 12 Conference paper 10 Konferenzbeitrag 10 Collection of articles of several authors 6 Commentary 6 Kommentar 6 Sammelwerk 6 Amtsdruckschrift 5 Government document 5 Reprint 5 Bibliografie enthalten 4 Bibliography included 4 Case study 4 Collection of articles written by one author 4 Fallstudie 4 Sammlung 4 Aufsatzsammlung 3 Conference proceedings 3 Guidebook 3 Konferenzschrift 3 Ratgeber 3 Systematic review 3 Übersichtsarbeit 3 Article 2 Anleitung 1 Conference Paper 1 Gesetz 1 Glossar enthalten 1 Glossary included 1 Humoristische Darstellung 1
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Language
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English 1,490 German 151 Undetermined 96 French 5 Polish 2 Italian 1 Russian 1 Spanish 1
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Author
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Ozili, Peterson K 10 Gzyl, Henryk 9 Mardan, Mohammed 8 Alessi, Matteo 7 Di Colli, Stefano 7 Johnson, Eric J. 7 Lester, Rebecca 7 Lobo, Gerald J. 7 Lopez, Juan Sergio 7 Malmendier, Ulrike 7 Moretti, Enrico 7 Abeler, Johannes 6 Auerbach, Alan J. 6 Basu, Sudipta 6 Caporale, Guglielmo Maria 6 Curti, Filippo 6 Dhaliwal, Dan S. 6 Falk, Armin 6 Gomes-Gonçalves, Erika 6 Götte, Lorenz 6 Herrmann, Andreas 6 Huffman, David 6 Mayoral, Silvia 6 Ng, Jeffrey 6 Ryan, Stephen G. 6 Rösch, Daniel 6 Sansing, Richard C. 6 Taylor, Greg 6 Tsigaris, Panagiotis Demetrios 6 Ang, Andrew 5 Baele, Lieven 5 Bushman, Robert M. 5 Chernobai, Anna 5 Diller, Markus 5 Englmaier, Florian 5 Farooq, Moazzam 5 Genesove, David 5 Grimm, Stefan 5 Gächter, Simon 5 Haan, Leo de 5
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Institution
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National Bureau of Economic Research 16 OECD 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 American Enterprise Institute 2 Centre for Actuarial Studies 2 FAO 2 Inside Mortgage Finance Inc. <Bethesda, Md.> 2 Admiralty 1 American Management Association / Insurance Division 1 Basel Committee on Banking Supervision 1 Berliner Wissenschafts-Verlag 1 Books on Demand GmbH <Norderstedt> 1 Center for Retirement Research (CRR), Boston College 1 Department of Agricultural Economics and Agribusiness, University of Arkansas 1 Department of Economics and Finance Research and Teaching, Institut für Höhere Studien (IHS) 1 Department of Economics, Oxford University 1 Department of Management, Technology and Economics (D-MTEC), Eidgenössische Technische Hochschule Zürich (ETHZ) 1 Dipartimento di Management, Università Ca' Foscari Venezia 1 EconWPA 1 FAO / Economic and Social Policy Department / Statistics Division 1 FAO / Trade and Markets Division 1 Federal Reserve System / Board of Governors 1 Henley Business School, University of Reading 1 Ifst 1 Institut für Weltwirtschaft (IfW) 1 Institute for the Study of Labor (IZA) 1 Inter-American Economic and Social Council / Permanent Technical Committee on Ports 1 International Food Policy Research Institute (IFPRI) 1 Internationaler Währungsfonds / Monetary and Exchange Affairs Department 1 JATA Conference <2000> 1 Losses of H. M. ships and auxiliaries during the war 1 Organisation for Economic Co-operation and Development 1 RWI - Leibniz-Institut für Wirtschaftsforschung 1 Richard Boorberg Verlag 1 Shaker Verlag 1 Suntory-Toyota International Centre for Economics and Related Disciplines 1 USA / General Accounting Office 1 Universitetet i Oslo / Økonomisk institutt 1 University of Toronto, Department of Economics 1 Universität Potsdam 1
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Published in...
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The journal of operational risk 43 Journal of banking & finance 19 Insurance / Mathematics & economics 18 Journal of accounting & economics 18 Journal of risk and uncertainty : JRU 18 NBER working paper series 16 Journal of economic behavior & organization : JEBO 15 Working paper / National Bureau of Economic Research, Inc. 14 Economics letters 13 Management science : journal of the Institute for Operations Research and the Management Sciences 13 CESifo working papers 12 Discussion paper 12 Discussion paper / Centre for Economic Policy Research 11 Discussion paper series / IZA 11 NBER Working Paper 11 The accounting review : a publication of the American Accounting Association 11 The journal of credit risk : published quarterly by Incisive Media 10 The journal of risk model validation 10 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 9 Journal of Risk Finance 9 The review of financial studies 9 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 8 Theory and decision : an international journal for multidisciplinary advances in decision science 8 Economic modelling 7 European journal of operational research : EJOR 7 Finance research letters 7 International review of financial analysis 7 Review of accounting studies 7 Review of quantitative finance and accounting 7 Applied economics 6 CESifo Working Paper Series 6 Discussion paper / Tinbergen Institute 6 Europäische Hochschulschriften / 5 6 Journal of accounting research 6 Journal of behavioral decision making 6 Journal of risk management in financial institutions 6 National tax journal 6 The journal of risk and insurance : the journal of the American Risk and Insurance Association 6 Working paper 6 Astin bulletin : the journal of the International Actuarial Association 5
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Source
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ECONIS (ZBW) 1,611 RePEc 87 USB Cologne (EcoSocSci) 32 EconStor 10 BASE 3
Showing 1 - 50 of 1,743
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Do losses trigger deliberative reasoning?
Carpenter, Jeffrey P.; Munro, David - 2022
There is a large literature evaluating the dual process model of cognition, including the biases and heuristic it implies. To advance this literature, we focus on what triggers decision makers to switch from the intuitive process (aka System 1) to the more deliberative process (aka System 2)....
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The effect of paper versus realized losses on subsequent risktaking : field evidence from casino gambling
Meier, Philippe; Flepp, Raphael; Rüdisser, Maximilian; … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012209223
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Do Losses Trigger Deliberative Reasoning?
Carpenter, Jeffrey P.; Munro, David - 2022
There is a large literature evaluating the dual process model of cognition, including the biases and heuristic it implies. To advance this literature, we focus on what triggers decision makers to switch from the intuitive process (aka System 1) to the more deliberative process (aka System 2)....
Persistent link: https://ebtypo.dmz1.zbw/10013351831
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Loan Loss Measurement and Bank Lending
Huber, Stefan - 2022
I develop and estimate a model bank lending under regulatory capital requirements that rely on accounting measurement. I use the model to assess how alternative measurement approaches to banks’ loan loss allowances affect lending. Through counterfactuals, I find that: (1) the Current Expected...
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Does disaster risk relate to banks' loan loss provision estimates?
Dal Maso, Lorenzo; Kanagaretnam, Kiridaran; Lobo, Gerald J. - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013370603
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Correcting for discounting and loss aversion in composite time trade-off
Lipman, Stefan A.; Attema, Arthur Ewoud; Versteegh, … - In: Health economics 31 (2022) 8, pp. 1633-1648
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Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - 2022
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an unrestricted loss carryback provides firms with...
Persistent link: https://ebtypo.dmz1.zbw/10013186465
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Individual-level loss aversion in riskless and risky choices
Gächter, Simon; Johnson, Eric J.; Herrmann, Andreas - In: Theory and decision : an international journal for … 92 (2022) 3/4, pp. 599-624
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Risk aversion for losses and the Nash bargaining solution
Peters, Hans - In: Theory and decision : an international journal for … 92 (2022) 3/4, pp. 703-715
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When uncertainty decouples expected and unexpected losses
Juselius, Mikael; Tarashev, Nikola A. - 2022
A parsimonious extension of a well-known portfolio credit-risk model allows us to study a salient stylized fact - abrupt switches between high- and low-loss phases - from a risk-management perspective. As uncertainty about phase switches increases, expected losses decouple from unexpected...
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Persistent link: https://ebtypo.dmz1.zbw/10012814386
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When uncertainty decouples expected and unexpected losses
Juselius, Mikael; Tarashev, Nikola A. - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012888255
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A Subtle Pronoun Shift Reduces Loss Aversion
He, Tai-Sen; Li, Yupeng; Yan, Jubo - 2022
In this paper, we propose and examine the de-biasing effect of self-distancing on loss aversion. In a laboratory setting, subjects made a set of binary decisions on whether to participate in a mixed gamble. Stemmed from the psychological literature on self-distancing, we manipulated the degree...
Persistent link: https://ebtypo.dmz1.zbw/10013323734
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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence
Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115
Aim: The high level of non-performing exposures and the existing crisis in the Nigerian banking sector is a source of concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial discretionary use of loan loss provisions (LLPs) by...
Persistent link: https://ebtypo.dmz1.zbw/10013325543
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Economic policy uncertainty, bank nonperforming loans and loan loss provisions : are they correlated?
Ozili, Peterson K. - In: Asian journal of economics and banking : AJEB 6 (2022) 2, pp. 221-235
Purpose - This paper examines the correlation of economic policy uncertainty (EPU) with nonperforming loans and loan loss provisions for 22 major developed countries over the 2008-2017 period. Design/methodology/approach - The study used the Pearson correlation methodology to assess the...
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Loan loss provisions and return predictability : a dynamic perspective
Gao, Phoebe; Lim, Chu Yeong; Liu, Xiumei; Zeng, Cheng - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-20
This paper examines the impact of loan loss provisions (LLPs) on return predictability during 1994-2017. We find that on average, LLPs are negatively associated with one year ahead stock returns. This effect is particularly significant during the global financial crisis but much weaker during...
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Deconstructing three-stage overall efficiency into input, output and stability efficiency components with consideration of market power and loan loss provision : an application to...
Fukuyama, Hirofumi; Tan, Yong - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 953-974
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Are incurred loss standards countercyclical? : a case study using U.S. bank holding company data
Du, Fang; Hancock, Diana; Hafften, Alexander H. von - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-30
After the 2008 global financial crisis, U.S. bank holding companies needing to cover larger-than-expected loan losses raised concerns that existing provision accounting may be procyclical. Most related studies have found evidence of procyclicality using either aggregate time-series data or...
Persistent link: https://ebtypo.dmz1.zbw/10013161851
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Quantification of Lithium Inventory Loss in Micro Silicon Anode Via Titration-Gas Chromatography
Sreenarayanan, Bhagath; Tan, Darren H.S; Bai, Shuang; … - 2022
The commercialization of silicon as an anode material for lithium-ion batteries has been largely impeded by its severe volume changes during cell operation, causing continuous loss of Li inventory. As such, it is vital to understand and quantify the sources of capacity fade in order to design...
Persistent link: https://ebtypo.dmz1.zbw/10013304217
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The Politics of Underreporting Loan Losses : Evidence from the Mandatory Shift to Expected Credit Loss Provisioning in China
Hung, Mingyi; Ru, Yi; She, Guoman; Wang, Lynn Linghuan - 2022
We study how political considerations affect banks’ loan loss provisions using China’s mandatory shift to expected credit loss (ECL) provisioning. We find that the mandatory shift has no overall net effect on the magnitudes or timeliness of provisions for state-owned banks. While these...
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Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - 2022
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an unrestricted loss carryback provides firms with...
Persistent link: https://ebtypo.dmz1.zbw/10013289818
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Robust Estimation of Loss Models for Lognormal Insurance Payment Severity Data
Poudyal, Chudamani - 2022
Robust Estimation of Loss Models for Lognormal Insurance Payment Severity Data Chudamani Poudyal1Department of Statistics and Data Science University of Central Florida. The primary objective of this scholarly work is to develop two estimation procedures –maximum likelihood estimator(MLE) and...
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Cheating is Unaffected by Loss Aversion or Entitlement : An Online Experiment
ORTIZ, JOSE MARIA; Zindel, Marcia; Da Silva, Sergio - 2022
We investigate how loss aversion and entitlement influence lying. We conducted an online experiment with a cheating task in which participants drew and reported a number. Participants are instructed to report their draw honestly, but they may cheat by saying a different number in order to earn a...
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Pro-cyclicality of provisions for loan losses
In: International journal of finance & banking studies : JJFBS 11 (2022) 3, pp. 14-20
Persistent link: https://ebtypo.dmz1.zbw/10013460186
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How do humans respond to huge financial losses?
Mujcic, Redzo; Powdthavee, Nattavudh - 2022
In a controlled field setting, in which the majority of people in our sample lose more than £90,000 ($120,000), we examine how human beings respond to major financial losses. University ethics boards would not allow this kind of huge-loss phenomenon to be studied with normal social-science...
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The impact of reserves practices on bank opacity
Iannotta, Giuliano; Kwan, Simon H. - In: Journal of financial management, markets and institutions 10 (2022) 1, pp. 1-26
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Loss Leading as a Threat to Brands
Inderst, Roman; Obradovits, Martin - 2022
Manufacturers frequently resist heavy discounting of their products by retailers, especially when they are used as so-called loss leaders. Since low prices should increase demand and manufacturers could simply refuse to fund deep price promotions, such resistance is puzzling at first sight. We...
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Deposit Insurance and Discretion in Loan Loss Provisioning
Pugachev, Leonid; Robin, Ashok; Wang, Dilin; Yang, Rong - 2022
This paper studies how a recent, substantial increase in the deposit insurance ceiling impacts discretion in banks’ loan loss provisions (LLP). We compare affected and exogenously unaffected banks using propensity-score-matched difference-in-differences. Affected banks post higher values of...
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Economic Policy Uncertainty, Bank Nonperforming Loans and Loan Loss Provisions : Are They Correlated?
Ozili, Peterson K - 2022
This paper investigates the correlation of economic policy uncertainty (EPU) with nonperforming loans and loan loss provisions for 22 developed countries from 2008 to 2017. The findings reveal that economic policy uncertainty is negatively correlated with nonperforming loans and loan loss...
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Option-Based Risk Incentives, Prior Losses, and Firm Performance
Dong, Stephanie - 2022
I investigate the consequences of executive stock option (ESO) risk incentives on risk-taking and future stock returns, conditional on past firm performance. Prior research documents a positive relation between compensation convexity (captured by “vega,” the sensitivity of CEO wealth to...
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Net operating loss policies in Poland : a tool for tax neutrality and a firm's antifragility
Cathala, Christophe - In: Financial internet quarterly 18 (2022) 3, pp. 68-79
The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carryforward...
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Mind the framing when studying social preferences in the domain of losses
Antinyan, Armenak; Corazzini, Luca; Fišar, Miloš; … - 2022
There has been an increasing interest in altruistic behaviour in the domain of losses recently. Nevertheless, there is no consensus in whether the monetary losses make individuals more generous or more selfish. Although almost all relevant studies rely on a dictator game to study altruistic...
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Product lotteries and loss aversion
Schäfers, Sebastian - 2022
Product lotteries are a sales strategy where companies hide features of differentiated products from consumers until the purchase is complete. I identify loss aversion as an important factor explaining the existence of vertical product lotteries. I consider a profit-maximizing monopolist serving...
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Operational loss recoveries and the macroeconomic environment : evidence from the U.S. banking sector
Frame, W. Scott; Lazaryan, Nika; McLemore, Ping; Mihov, … - 2022
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The implications of tax loss carryforwards on investment policy
Roche, Hervé - In: Mathematics and financial economics 16 (2022) 3, pp. 587-613
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Do people care about loss probabilities?
Zeisberger, Stefan - In: Journal of risk and uncertainty 65 (2022) 2, pp. 185-213
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Impulsiveness moderates the effects of exogenous attention on the sensitivity to gains and losses in risky lotteries
Hirmas, Alejandro; Engelmann, Jan - 2022
Does attention have a causal impact on risky decisions? We address this question in a preregistered experiment in which participants accept or reject a series of mixed gambles while exogenously varying how information can be sampled. Specifically, in each trial participants observe the outcomes...
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The Effect of Limited Tax Loss Carryforwards on Corporate Investment
Hillmann, Lisa; Jacob, Martin - 2022
This paper examines the corporate investment effect of a time limit on the use of net operating losses (NOLs). We predict that, when countries limit the use of NOLs to a few years instead of allowing indefinite use, managers of loss-making firms have an incentive to increase investments to...
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Optimized Tax Loss Harvesting : A Simple Algorithm and Framework
Israelov, Roni; Lu, Jason - 2022
When should you harvest a tax loss? Tax-loss harvesting is a strategy used to improve the net of tax returns of a portfolio, where an investor deliberately sells assets that have incurred a loss in order to use these losses to offset current or future capital gains. However, an important...
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Mind the framing when studying social preferences in the domain of losses
Antinyan, Armenak; Corazzini, Luca; Fišar, Miloš; … - 2022
There has been an increasing interest in altruistic behaviour in the domain of losses recently. Nevertheless, there is no consensus in whether the monetary losses make individuals more generous or more selfish. Although almost all relevant studies rely on a dictator game to study altruistic...
Persistent link: https://ebtypo.dmz1.zbw/10013484987
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Behavioral Risk Profiling : Measuring Loss Aversion of Individual Investors
van Dolder, Dennie; Vandenbroucke, Jürgen - 2022
Loss aversion has been shown to be an important driver of people’s investment decisions. Encouraged by regulators, financial institutions are in search of ways to incorporate clients’ loss aversion in their risk classifications. The most critical obstacle appears to be the lack of a valid...
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Fraud Recovery and Country Governance : Evidence from Operational Losses of U.S. Bank Holding Companies
Curti, Filippo; Mihov, Atanas - 2022
Using regulatory data from financial institutions on fraud-related losses in foreign markets, we find large differences in recovery rates across countries. Specifically, losses in countries with poor governance have lower recoveries. Such results are driven by dimensions such as control of...
Persistent link: https://ebtypo.dmz1.zbw/10013492123
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Loss Aversion Leads to Fatalistic Management of Interdependent Risk
Eling, Martin; Jung, Kwangmin - 2022
This paper studies risk management decisions for interdependent risk potentially causing catastrophic losses, against which agents typically self-protect (for example, natural catastrophes, cyber risks, pandemic risks). Our model reflects utility loss aversion and interdependent risk, a...
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Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms
Kohlhase, Saskia; Pierk, Jochen - 2021
This paper examines the asset write-off behavior of loss firms in response to tax rule changes. In particular, we investigate two simultaneous changes in tax loss carryforward offsetting in opposite directions in Germany and France. Understanding if and how tax losses affect firms’ financial...
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Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance
Gruber, Jonathan - 2021
The economic argument for subsidizing charitable giving relies on the positive externalities of charitable activities, particularly from the religious institutions that are the largest recipients of giving. But the net external effects of subsidies to religious giving will also depend on a...
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Piracy on the Silver Screen
Waldfogel, Joel; Rob, Rafael - 2021
New information technology has reduced marginal production and distribution costs of information goods to negligible levels and promises to revolutionize many industries. Unpaid copies of digital products can be as good as paid first-generation copies, and their availability can undermine the...
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The Silver Lining of Crises – A Loss Aversion Based Model of Reform
Roel, Marcus; Chen, Zhuoqiong - 2021
We explore how and when crises can help firms, organizations, and societies undertake beneficial reforms. In our model, a loss averse decision maker decides whether she should undertake a new project (a reform), characterized by a sequence of cash-flows, or stick with the status quo. In normal...
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The Measurement of Corporate Tax Avoidance in the Presence of Net Operating Losses
Wolff, Hubertus - 2021
This article addresses the question whether net operating loss (NOL) observations can be implemented in the measurement of corporate tax avoidance and how the handling of losses affects the measurement outcome. I find that the implementation of NOLs in the measurement of tax avoidance is...
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Premium Rating Without Losses : How To Estimate the Loss Frequency of Loss-Free Risks
Fackler, Michael - 2021
In insurance and even more in reinsurance it occurs that about a risk you only know that it has suffered no losses in the past e.g. seven years. Some of these risks are furthermore such particular or novel that there are no similar risks to infer the loss frequency from. In this paper we propose...
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Impact of Basel III on the Discretion and Timeliness of Banks’ Loan Loss Provisions
Jutasompakorn, Pearpilai; Lim, Chu Yeong; Ranasinghe, … - 2021
The Basel III Accord tightens capital adequacy requirements for banks by increasing the minimum Tier 1 regulatory capital threshold from 4 to 6 percent. It also emphasizes the need to improve timeliness of loan loss provisions. Using a sample of European banks, we examine the impact of this...
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Adaptation to Climate Change : Evidence from Banks’ Loan Loss Provisions
Cui, Chenyu; Lin, Yupeng; Zhang, Zilong - 2021
This paper examines whether and how banks adapt to long-run climate change. We show that banks increase their loan loss provisions by 7% in response to a 1°F increase in three-year weighted average abnormal temperature. Such an effect is more pronounced when banks have greater pre-existing...
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