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نتیجه جستجو - Risk taking

تعداد مقالات یافته شده: 38
ردیف عنوان نوع
1 Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL). The paper explores the role of bank management in estimating and recognizing ECL, and how external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information to reduce challenge to their reported estimates and protect against the threat of legal liability. Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial reporting, obscuring their safety and soundness picture and jeopardizing financial stability. Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss accounting by tackling inappropriate incentives that decouple risk taking from its translation onto banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality
مقاله انگلیسی
2 Precision livestock farming, automats and new technologies: possible applications in extensive dairy sheep farming
دامداری دقیق ، اتومات و فناوری های جدید: کاربردهای احتمالی در دام گسترده تولید گوسفند شیری-2020
Precision livestock farming (PLF) technologies are becoming increasingly common in modern agriculture. They are frequently integrated with other new technologies in order to improve human–livestock interactions, pro- ductivity and economical sustainability of modern farms. New systems are constantly being developed for concentrated farming operations as well as for extensive and pasture-based farming systems. The development of technologies for grazing animals is of particular interest for the Mediterranean extensive sheep farming sector. Dairy sheep farming is a typical production system of the area linked to its historical and cultural traditions. The area provides roughly 40% of the world sheep milk, having 27% of the milk-producing ewes. Developed countries of the area (France, Italy, Greece and Spain – FIGS) have highly specialized production systems improved through animal selection, feeding techniques and intensification of production. However, extensive systems are still practiced alongside intensive ones due to their lower input costs and better resilience to market fluctuations. In the current article, we evaluate possible PLF systems and their suitability to be incorporated in extensive dairy sheep farming as practiced in the FIGS countries. Available products include: electronic identification systems (now mandatory in the EU) such as ear tags, ruminal boluses and sub-cutaneous radio-frequency identification; on-animal sensors such as accelerometers, global positioning system) and social activity loggers; and stationary management systems such as walk-over-weights, automatic drafter (AD), virtual fencing and milking parlourrelated technologies. The systems were considered according to their suitability for the management and business model common in dairy sheep farming. However, adoption of new technologies does not take place immediately in small and medium scale extensive farmer. As sheep farmers usually belong to more conservative technology consumers, characterized by average age of 60 and a very transparent community, dynamics which does not favor financial risk taking involved with new technologies. Financial barriers linked to production volumes and resource management of extensive farming are also a barrier for innovation. However, future prospective could increase the importance of technology and promote its wider adoption. Trends such as global sheep milk economics, global warming, awareness to animal welfare, antibiotics resistance and European agricultural policies could influence the farming practices and stimulate wider adoption of PLF systems in the near future.© 2020 The Authors. Published by Elsevier Inc. on behalf of The Animal Consortium. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).IThplicationsAs precision livestock farming systems become ever more permanent in modern agriculture, their adoption in extensive farming is gradually taking place. As extensive Mediterranean dairy sheep production holds global importance in agricultural economics, possible solutions and precision livestock farming options could be considered. However, as in many other parts of the world, farmers’ acceptance and openness towards new technologies remains relatively low. Possible developments such as global warming, consumer awareness, global and local economics and European Union policies could change the current status and increase the adoption of precision livestock farming systems in the sector.
Keywords: Extensive farming | Farmers acceptance | New technologies | Precision livestock farming | Sheep
مقاله انگلیسی
3 Litigation and corporate risk taking: Evidence from Chinese listed firms
دادخواست و ریسک پذیری شرکت ها: شواهدی از شرکت های لیست شده در چین-2020
Corporate risk-taking plays a crucial role in their development and in overall economic growth. With the increase in market uncertainty and the advancement of the legalization process, the probability of companies being involved in lawsuits has continued to increase. How does a company’s litigation experience affect its risk-taking? Is it “once bitten, twice shy” or will it be “take a nap, grow up with wisdom?” Furthermore, what strategies can be implemented by a company to enhance its risk-taking? Using the difference-in-differences method, this study adopts the data of listed companies from 2000 to 2015 to examine the impact of litigation on corporate risk-taking and its internal mechanism. Two main findings are obtained. First, the indicted experience significantly improves a company’s risk-taking. Second, this “learning effect” is embodied as “nonproductive activities,” and the accused enterprises can realize property right protection and risk-taking by reducing R&D investment and increasing rentseeking investment. These findings are proven to be valid after a series of robust tests. The orientation of entrepreneurship is highly dependent on the institutional environment where a company is located. In the transitional period, truly enhancing the risk-taking of enterprises and giving play to the “productive function” of the entrepreneurial spirit are needed to continuously strengthen the system construction of a company’s operating environment and create a fair and just legal environment.
Keywords: Litigation | Risk-taking | Deterrent effect | Learning effect | Entrepreneurship
مقاله انگلیسی
4 Innovation and the entrepreneurial performance in women-owned small and medium-sized enterprises in Pakistan
نوآوری و عملکرد کارآفرینی در شرکت های کوچک و متوسط متعلق به زنان در پاکستان-2020
Purpose: This study is an attempt to examine the impact of entrepreneurship and innovation on the entrepreneurial performance of women-owned small and medium-sized enterprises in Pakistan. The study also investigates the mediating role of innovation in the relationship between entrepreneurship and performance in women-owned businesses from emerging economy of Pakistan. Methodology/Approach: Data was collected from the 261 registered women entrepreneurs from all the fifteen Pakistani womens chambers of commerce and industries by employing self-administered questionnaires for complementing a comprehensive literature review on innovation and womens entrepreneurship and performance. Data were analyzed using hierarchical multiple regression and factor analysis. Findings: The results show a significant direct relationship between entrepreneurship, innovation and the entrepreneurial performance. The two entrepreneurial traits, namely risk taking tendency and the need for achievement have a significant effect on innovation and the entrepreneurial performance. Moreover, innovation has a direct relationship with performance and also it mediates the entrepreneurship- performance link of women- owned small and medium-sized enterprises in Pakistan. Research limitations: The present study is limited to only women entrepreneurs who are registered with the chambers of commerce and industries in Pakistan. Women entrepreneurs associated with federations and several women business development centers have not been considered in the population. Practical implications: This study emphasizes the significance of entrepreneurship to innovation and the entrepreneurial performance in women-owned SMEs. It is a major contribution to understanding the existing practices and theories of entrepreneurship and innovation in enterprises. In order to improve performance and innovation, management should focus and promote risk taking and the need for achievement. The government should initiate support programs for womens entrepreneurial activities; promote fair competition between men and women and give special grants to women entrepreneurs in order to improve their performance.
Keywords: Innovation | Womens entrepreneurship | Small and medium-sized enterprises | Entrepreneurial performance | Mediator
مقاله انگلیسی
5 Investors’ behavior and mutual fund portfolio allocations in Brazil during the global financial crisis
رفتار سرمایه گذاران و تخصیص اوراق بهادار صندوق سرمایه گذاری مشترک در برزیل در طول بحران مالی جهانی-2020
In this paper, I examine the flow and performance of mutual funds in Brazil and their portfolio al- locations during the global financial crisis. First, I show that mutual funds exposed to deposits and securities issued by small banks suffered significant outflows, due to the increased risk aversion following Lehman’s default in 2008. The returns of funds exposed to small banks were also neg- atively affected. Funds adjusted their portfolios by reducing their exposures to deposits of small banks, but they increased risk taking when term deposit coverage limits were raised. The distress among small banks also generated negative spillover to the portfolio management business of banks, reducing their numbers of investors. The results illustrate the potential risks to financial stability, to the extent that interconnections among funds and banks can induce the transmission of shocks across markets.
Keywords: Mutual fund flows | Financial crisis | Portfolio choice
مقاله انگلیسی
6 The impact of off-balance-sheet regulations on bank risk-taking: Evidence from China
تأثیر مقررات خارج از ترازنامه بر ریسک پذیری بانک: شواهدی از چین-2020
The release of new asset management rules has played a positive role in regulating the asset management business of financial institutions, preventing and controlling financial risk. It has also had an important impact on the management of banks’ off-balance-sheet (OBS) innovation. This paper uses unbalanced panel data on 75 commercial banks in China from 2007 to 2017 and combines a theoretical and an empirical model to study the development of bank OBS innovation and bank risk taking from the perspective of new asset management regulations. The analysis finds (1) the rapid development of OBS innovation will increase bank risk taking and (2) the solution to the problem of rigid payment is conducive to reducing the risk taken by Chinese commercial banks when providing OBS innovation.
Keywords: Rigid payment | OBS innovation | Risk-taking
مقاله انگلیسی
7 Business complexity and risk management: Evidence from operational risk events in U:S: bank holding companies
پیچیدگی تجارت و مدیریت ریسک: شواهدی از وقایع ریسک عملیاتی در شرکت های هلدینگ بانکی ایالات متحده-2020
Recent regulatory proposals tie a financial institution’s systemic importance to its complexity. However, little is known about how complexity affects banks’ risk management. Using the 1996–1999 deregulations of U.S. banks’ nonbanking activities as a natural experiment, we show that banks’ business complexity increases their operational risk. This result is driven by banks that had been constrained by regulations, compared with other banks and also with nonbank financial institutions that were never subject to these regulations. We provide evidence that managerial failure underlying these events offsets benefits of strategic risk taking.
Keywords: Operational risk | Bank holding companies | Financial deregulation | Glass–Steagall Act | Business complexity
مقاله انگلیسی
8 A qualitative approach towards crucial factors for sustainable development of women social entrepreneurship: Indian cases
یک رویکرد کیفی نسبت به عوامل مهم برای توسعه پایدار کارآفرینی اجتماعی زنان: موارد هند-2020
Women entrepreneur has exceptional capabilities and proficiencies such as innovative and creative orientation, leadership qualities, self and social awareness, ability to identify opportunities, risk taking capacity equipped with ability to commercialize resources through the production of goods and services to meet the present market needs. The study explores the factors essential for the sustainable development of a holistic conceptual framework of competency development and thereby promoting women entrepreneurship. In-depth interviews of seven women entrepreneurs (WEs) from selected regions of Uttar Pradesh and Uttarakhand, India, were conducted for collecting data and information through open- ended questionnaire. During the review and analysis of cases, it has observed that personal, social and environmental factors have affected the development of entrepreneurial learning and competencies that are crucial for the success of women social entrepreneurs. The study findings would facilitate policy makers in for effective campaigning, encouragement and motivation of WEs besides policy bringing desired policy reforms.© 2020 Elsevier Ltd. All rights reserved.
Keywords: Competencies | Deductive method | Qualitative approach | Women entrepreneurs
مقاله انگلیسی
9 Are voluntary international migrants self-selected for entrepreneurship? An analysis of entrepreneurial personality traits
آیا مهاجران داوطلب بین المللی برای کارآفرینی خود انتخاب می شوند؟ تجزیه و تحلیل ویژگی های شخصیت کارآفرینانه-2020
In many countries, international migrants show a high tendency to become entrepreneurs. In the literature this has often been attributed to discrimination, ethnic networks, and sociodemographic differences. This paper examines a new explanation and argues that voluntary international migrants have a more entrepreneurial personality as a result of self-selection. An analysis of intentions, preparatory actions (n = 1,385) and long-term actions (n = 360) of skilled migrants andnon-migrants confirms this hypothesis. It suggests that the relationship between voluntary international migration and entrepreneurship is mediated by a greater willingness to take risks and, to some extent, by a greater need for achievement.
Keywords: Migrant entrepreneurship | international entrepreneurship | ethnic entrepreneurship | entrepreneurial personality | international migration | risk taking | need for achievement
مقاله انگلیسی
10 Extending Steinbergs adolescent model of risk taking to the explanation of crime and delinquency: Are impulsivity and sensation seeking enough?
گسترش الگوی نوجوانی استاینبرگ در مورد ریسک پذیری برای توضیح جرم و بزهکاری: آیا به اندازه کافی به دنبال انگیزش و احساس هستند؟-2020
Recent work has generalized Steinbergs (2008) dual systems model of adolescent risk taking behavior to the explanation of crime (Burt, Sweeten, & Simons, 2014; Vazsonyi & Ksinan, 2017). However, risky behaviors and crime are not synonymous and the traits associated with criminal behavior may extend beyond impulsivity and sensation seeking. The current work used a large sample of University students to further explore the generalization of the dual systems model of adolescent risk taking behavior to the explanation of crime. Analyses included measures of traits central to the dual systems model and also measures of traits implicated in the explanation of crime but not necessarily risky behaviors. Results showed that impulsivity and sensation seeking were associated with crime but so were callousness, egocentricity, and Machiavellianism, indicating that the traits associated with criminal behavior extend beyond those included in the dual systems model.
Keywords: Crime | Traits | Impulsivity | Sensation seeking | Callousness | Egocentricity | Machiavellianism
مقاله انگلیسی
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