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    Wyświetlanie 1-6 z 6
    Tytuł:
    Effect of introduction of German and Hungarian bank levies on banks’ risk-taking behavior
    Autorzy:
    Puławska, Karolina
    Powiązania:
    https://bibliotekanauki.pl/articles/19322598.pdf
    Data publikacji:
    2023-03-01
    Wydawca:
    Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
    Tematy:
    bank levy
    credit quality
    banks
    regulations
    taxation
    Opis:
    Policymakers introduce bank levies (BLs) to reduce the probability of crises. In this study, we evaluate the effects of the Hungarian and German BLs implemented in 2010 and 2011, respectively, on the banks’ risk-taking behavior. Our analysis compares two completely different BL designs. The German BL is designed to increase as banks’ total liabilities increase, while the Hungarian BL is assessed on total assets. The results unambiguously demonstrate that a BL on assets increases banks’ credit risk. The results of analyzing the influence that introducing BLs has had on the German banking sector demonstrate that BL on liabilities decreases banks’ credit risk. An improved understanding of the impact of regulation on the risky activity of EU banks is very important for a wide range of financial market participants, including borrowers, shareholders regulators and supervisors, especially during turbulent times caused by the COVID-19 pandemic and the Russian war in Ukraine.
    Źródło:
    Journal of Banking and Financial Economics; 2023, 1(19); 1-25
    2353-6845
    Pojawia się w:
    Journal of Banking and Financial Economics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Impact of inflation and trade credit policy in an inventory model for imperfect quality items with allowable shortages
    Autorzy:
    Khanna, A.
    Kishore, A.
    Jaggi, C. K.
    Powiązania:
    https://bibliotekanauki.pl/articles/206568.pdf
    Data publikacji:
    2016
    Wydawca:
    Polska Akademia Nauk. Instytut Badań Systemowych PAN
    Tematy:
    inventory
    imperfect items
    screening
    shortages
    permissible delay
    Opis:
    Retail businesses must constantly evolve with new strategies introduced in order to meet and even to exceed customers’ expectations. This effort can be enhanced by incorporating inspection processes in business routines that will maximize the effectiveness of attempts to sell quality products. Further, permissible delay in payments has certainly been a prominent strategy in today’s business transactions, helping in gaining the financial advantage for both the retailers and the suppliers. Moreover, in order to recognize the proper and exact timing of cash flows associated with an inventory system, inflation and time value of money should also be incorporated. Considering all the above described real life aspects and problems, a model is formulated here to study the combined effect of imperfect quality items, trade credit, shortages, inflation and time value of money on an inventory system. An analytical method is employed to jointly optimize the order quantity and the shortages. To study the behavior and application of the proposed model, a numerical example, including sensitivity analysis, has been analyzed. The potential applications, improving the decision making process of the model introduced can be found in industries like textile, footwear, plastics, electronics, etc.
    Źródło:
    Control and Cybernetics; 2016, 45, 1; 37-82
    0324-8569
    Pojawia się w:
    Control and Cybernetics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Should Creditors Believe in Auditors’ Opinions? Auditors’ Independence, Going-Concern Warnings and Credit Risk Assessment
    Autorzy:
    Kałużny, Radosław
    Powiązania:
    https://bibliotekanauki.pl/articles/485192.pdf
    Data publikacji:
    2018-09-13
    Wydawca:
    Bankowy Fundusz Gwarancyjny
    Tematy:
    audit opinion
    going-concern
    credit risk
    financial statement quality
    disclosures
    Opis:
    Credit risk assessment is an inherent component of banking activity and it is crucial to analyse time aspect of credit risk. During that assessment banks ought to use only reliable documents to achieve reasonable results. Financial statements should not be the one and only data source support loan decision but they are indispensable. This study is a part of research trend assessing auditors’ independence. The purpose of it was twofold. Firstly, to determine if there exists significant dependence between business continuity evidenced by bankruptcies and going-concern warnings paragraphs (GCW) in auditors’ opinion. Secondly, to examine possible interrelation of existence GCW in auditors’ opinion and non-audit fees earned by these auditors. The research question for this paper is whether banks and other creditors may still base on financial statements and auditor’s opinions. To the limitation that the aim of this paper was not to give clear answer which measure of going-concern risk is most appropriate, it presents outcomes of an investigation of a sample of companies quoted on Warsaw Stock Exchange (Poland) main market, that submitted request for bankruptcy to the court register between January 1, 2009 and December 31, 2013.
    Źródło:
    Bezpieczny Bank; 2018, 2 (71); 137-156
    1429-2939
    Pojawia się w:
    Bezpieczny Bank
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Quality of Algebraic Numeration Problems to Measure Higher Order Thinking Skills Using Partial Credit Model
    Autorzy:
    Harvani, Indah Dwi
    Kurniati, Dian
    Kim, Dong-Joong
    Osman, Sharifah
    Powiązania:
    https://bibliotekanauki.pl/articles/2233931.pdf
    Data publikacji:
    2023-06-30
    Wydawca:
    Wydawnictwo Adam Marszałek
    Tematy:
    algebraic numeration problems
    higher-order thinking skills
    partial
    credit model
    Opis:
    Higher-order thinking skills are abilities that all students must possess. Students are given algebraic numeracy questions to measure this ability. This research aims to determine the quality of algebraic numeracy questions based on their validity and reliability. This type of research is quantitative, with analysis using a partial credit model with 28 students as research subjects. The results in this study were that the 10 numeration questions developed were valid because they met at least one of the validity and reliability criteria with an item reliability value of 0.82, indicating that the instrument could measure high-level thinking skills well.
    Źródło:
    The New Educational Review; 2023, 72; 218-229
    1732-6729
    Pojawia się w:
    The New Educational Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Changes in the quality of bank loan portfolios in EU countries – with the particular case of Poland
    Autorzy:
    Kosztowniak, Aneta
    Powiązania:
    https://bibliotekanauki.pl/articles/2175389.pdf
    Data publikacji:
    2022
    Wydawca:
    Akademia Górniczo-Hutnicza im. Stanisława Staszica w Krakowie. Wydawnictwo AGH
    Tematy:
    loan portfolio quality
    non-performing loans (NPL)
    households
    credit risk
    EU
    Polska
    Opis:
    As non-performing loans (NPLs) can cause monetary crises that may turn into financial crises affecting an entire economy, monitoring them is very important. If NPLs are not identified and recognized efficiently, both in terms of speed and scope, NPL resolution effectiveness is undermined, which in turn will have negative effects on the banking sector and ultimately on GDP growth. The main aim of this article is to identify changes in the quality of bank loan portfolios in European Union (EU) countries in 2009–2021, using an example of the Visegrad Group (Czech Republic, Poland, Slovakia, Hungary) as well as France and Germany. Keeping in mind the fact that the share of loans to households in EU portfolios is approximately 60%, it has a significant impact on the share of non-performing loans (NPL) in a bank’s entire portfolio. Therefore, it is important to identify macroeconomic determinants influencing the creditworthiness of households and their loan servicing capacity. The specific aims are, first, to present the differences in NPLs, debt servicing costs, and the structure of loan portfolios in the selected EU countries. Second, to identify countries with high-quality portfolios and those undertaking restructuring. Thirdly, to examine the determinants of NPL for household loans based on the example of Poland, i.e., a country considered representative in terms of the average level of NPL and the portfolio structure in the group of countries studied. This chapter presents the changes of NPLs, debt service ratio, and household loans in selected EU countries in 2009–2021. Moreover, an NPLs econometric model for Poland is constructed, which considers the main factors determining the creditworthiness of households, i.e., macroeconomic factors, financial standing, and debt servicing costs. Tools such as the VECM model, the variance decomposition and the impulse response functions are used. The results for Poland confirm that the NPLs ratio for households was the strongest explanation of previous changes in own NPL, consumption and real wages in the household sector in 2009–2021.
    Źródło:
    Managerial Economics; 2022, 23, 1; 27--48
    1898-1143
    Pojawia się w:
    Managerial Economics
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Remarks on Statistical Measures for Assessing Quality of Scoring Models
    Uwagi na temat statystycznych miar oceny jakości modelu scoringowego
    Autorzy:
    Idczak, Adam Piotr
    Powiązania:
    https://bibliotekanauki.pl/articles/657092.pdf
    Data publikacji:
    2019
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    scoring kredytowy
    jakość modelu scoringowego
    krzywa Lorenza
    krzywa koncentracji
    współczynnik Giniego
    credit scoring
    scoring model quality
    Lorenz and concentration curve
    Gini index
    Opis:
    Jednym z podstawowych zadań banków jest udzielanie kredytów i pożyczek pieniężnych. Z punktu widzenia kredytodawcy w procesie kredytowaniem niezwykle istotna jest ocena ryzyka zaniechania płatności zobowiązań potencjalnego kredytobiorcy. W celu selekcji klientów, obok oceny ich zdolności kredytowej, coraz częściej wykorzystuje się modele scoringowe wchodzące w skład metodologii tzw. scoringu kredytowego (creditscoring). W podejściu tym z punktu widzenia kredytodawcy kluczowa jest jakość doboru jednostek, którym kredyt zostanie przyznany. To, czy klasyfikacja dokonywana na podstawie modelu scoringowego jest dobra, może być opisane za pomocą statystycznych miar oceny jakości. Mimo coraz większej popularności metod scoringowych w praktyce gospodarczej literatura dotycząca statystycznych metod oceny ich jakości jest w dalszym ciągu stosunkowo uboga. Ponadto w publikacjach na ten temat często występują rozbieżności w zakresie nazewnictwa oraz konstrukcji poszczególnych miar. W artykule przedstawiono charakterystykę najczęściej stosowanych statystycznych miar oceny jakości modelu scoringowego (m.in. indeksu pseudo Giniego, statystyki Kolmogorova‑Smirnova, krzywej koncentracji), a także podjęto próbę standaryzacji nazewnictwa oraz postaci samych miar jakości modelu scoringowego. Ponadto przedstawione zostało studium przypadku, w którym dokonano analizy porównawczej trzech modeli scoringowych w kontekście ich jakości klasyfikacyjnej.
    Granting a credit product has always been at the heart of banking. Simultaneously, banks are obligated to assess the borrower’s credit risk. Apart from creditworthiness, to grant a credit product, banks are using credit scoring more and more often. Scoring models, which are an essential part of credit scoring, are being developed in order to select those clients who will repay their debt. For lenders, high effectiveness of selection based on the scoring model is the primary attribute, so it is crucial to gauge its statistical quality. Several textbooks regarding assessing statistical quality of scoring models are available, there is however no full consistency between names and definitions of particular measures. In this article, the most common statistical measures for assessing quality of scoring models, such as the pseudo Gini index, Kolmogorov‑Smirnov statistic, and concentration curve are reviewed and their statistical characteristics are discussed. Furthermore, the author proposes the application of the well‑known distribution similarity index as a measure of discriminatory power of scoring models. The author also attempts to standardise names and formulas for particular measures in order to finally contrast them in a comparative analysis of credit scoring models.
    Źródło:
    Acta Universitatis Lodziensis. Folia Oeconomica; 2019, 4, 343; 21-38
    0208-6018
    2353-7663
    Pojawia się w:
    Acta Universitatis Lodziensis. Folia Oeconomica
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-6 z 6

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