IFRS

We propose four channels through which government guarantees affect banks’ incentives to smooth income. Empirically, we exploit two complementary settings that represent plausible exogenous changes in government guarantees: the increase in …

In this paper, we contribute to the topic of the non-performing loans (NPLs) business profitability on the secondary market by developing machine learning-based due diligence. In particular, a loan became non-performing when the borrower is …

Developing intumescent fire-retardant coatings (IFRCs) combining superior smoke suppression and water resistance is crucial for their industrial applications. Herein, novel 9,10-dihydro-9-oxa-10-phosphaphenanthrene-10-oxide (DOPO)-decorated …

This study investigates the effect of individual auditors from more religious hometowns on audit quality, utilizing social identity and social norm theories via a sample of Turkish companies listed on the Borsa Istanbul and their associated …

Frau Andrea Lohmeier (54 Jahre alt und ledig) ist Depotkundin der Nordbank AG. Sie hatte aus einer fälligen Lebensversicherung einen Gutschriftsbetrag von rund 48.000,00 EUR erhalten. In einem Beratungsgespräch mit Frau Lohmeier erfahren Sie, dass …

This chapter more closely examines the methods policy institutes use to exert influence. Think tanks express ideas in many ways, but the packaging and conveyance of these ideas are critical choices that substantially impact think tank success. The …

The chapter presents a new method that quantifies environmental risk in a systemic risk measurement, based on ESG scores. The authors extract the environmental factor (E-factor) from each bank's score and apply a conditional sensitivity function …

The paper investigates the factors driving shareholder value creation following extraordinary financial transactions in the European banking sector after the 2007–2008 crisis. The study analyzes a sample of transactions between commercial banks …