Analysis of default risk in microfinance institutions under the Basel III framework

MP Durango‐Gutiérrez, J Lara‐Rubio… - … Journal of Finance & …, 2023 - Wiley Online Library
International organizations such as OECD, WBG, IMF, UN and EU, as well as research
studies, have highlighted the increasing contribution being made by microcredit finance …

Refleksi Nilai di Balik Penetapan Harga Umoonu

TH Amaliah, M Mattoasi - Jurnal Akuntansi Multiparadigma, 2020 - jamal.ub.ac.id
Refleksi Nilai di Balik Penetapan Harga Umoonu. Penelitian ini bertujuan untuk
mengungkap konsep penetapan harga umoonu (parfum) yang diimplementasikan Panti …

The effects of pricing strategy on the efficiency and self-sustainability of microfinance institutions: a case study

MP Durango, J Lara-Rubio, AN Galera… - Applied …, 2022 - Taylor & Francis
To become financially self-sustainable, Microfinance Institutions (MFIs) trigger a schism in
their management modes, thereby promoting efficiency and competitiveness. The increase …

Predicting SME loan delinquencies during recession using accounting data and SME characteristics: The case of Greece

V Giannopoulos, E Aggelopoulos - Intelligent Systems in …, 2019 - Wiley Online Library
The objective of this paper is the comparison of various credit‐scoring models (ie binomial
logistic regression, decision tree, multilayer perceptron neural network, radial basis function …

[HTML][HTML] Microcredit Pricing Model for Microfinance Institutions under Basel III Banking Regulations

P Durango-Gutiérrez, J Lara-Rubio… - International Journal of …, 2024 - mdpi.com
Purpose. The purpose of this research is to propose a tool for designing a microcredit risk
pricing strategy for borrowers of microfinance institutions (MFIs). Design/methodology …

[PDF][PDF] Investigate accounting practices by binte biluhutasellers

MA Thalib, V Paputungan, WP Monantun… - Journal of Islamic …, 2023 - researchgate.net
Purpose-This study aims to investigate simple accounting practices focusing on earning
income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people …

Continuously monitoring bank risk, reputation, and opportunity

DE O'Leary, S Spangler - Journal of Emerging Technologies …, 2018 - publications.aaahq.org
The explosion of social and other digital media now provides virtually a continuous stream of
information about organizations, their people, and their products. Although CEOs and others …

Refleksi Nilai “MOPO'O TANGGALO DUHELO” Di Balik Pendapatan Oleh Kusir Bendi: Studi Etnometodologi Islam

MA Thalib - Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY), 2023 - journal.uinsgd.ac.id
Penelitian ini bertujuan untuk merefleksikan nilai budaya lokal di balik praktik akuntansi
pendapatan oleh para kusir bendi. Penelitian ini menggunakan paradigma Islam dengan …

IFRS 16 incremental borrowing rate: Comparability issues and a methodology proposal for loss given default adjustment

D Delgado-Vaquero, J Morales-Diaz… - Accounting in …, 2022 - Taylor & Francis
Under the IFRS 16 capitalization model for lessees, entities should measure both the lease
liability and the 'right of use'(the lease asset) by discounting future lease payments over the …

[PDF][PDF] A model proposal for IFRS 16 IBR adjustment based on bond market pricing

D Delgado-Vaquero, J Morales-Díaz… - Economic research …, 2023 - hrcak.srce.hr
ABSTRACT The Incremental Borrowing Rate (IBR) is generally used by companies for
discounting future lease payments and calculating the value of the lease assets and …