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Journal articles on the topic 'Financial losses'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Neumann, Peter G. "Accidental financial losses." Communications of the ACM 35, no. 9 (1992): 194. http://dx.doi.org/10.1145/130994.131008.

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2

Mikhalevich, V. M. "Parametric decision problems with financial losses." Cybernetics and Systems Analysis 47, no. 2 (2011): 286–95. http://dx.doi.org/10.1007/s10559-011-9310-x.

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3

Zhang, Jiahui. "Analysis of Inter Milan's Financial Losses." Advances in Economics, Management and Political Sciences 20, no. 1 (2023): 135–40. http://dx.doi.org/10.54254/2754-1169/20/20230184.

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Inter Milan was founded on March 9, 1908, as a result of a split between 44 founders who opposed the ban on international players by the Milan Cricket and Football Club. Inter Mi-lan is a football club located in the city of Milan and is one of the Italian first division football teams. However, it has suffered serious financial losses in recent years. Since 2018, the loss has increased and almost doubled every year. The loss has decreased since 21-22, but it still has not gotten rid of the predicament of loss. Firstly, this paper briefly summarizes the team's past achievements and history as

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4

Begmatov, Begzod Abduvakhabovych Ashurov Olimjon Tursunovich. "FINANCIAL LOSSES DUE TO INDUSTRIAL ACCIDENTS." INTERNATIONAL BULLETIN OF ENGINEERING AND TECHNOLOGY 3, no. 3 (2023): 92–95. https://doi.org/10.5281/zenodo.7747608.

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This article contains the scientific proposal and practical recommendations formulated by the authors regarding the causes of accidents in production in enterprises, ways to eliminate them, and financial losses caused by accidents.

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5

Fisher, James, Jim Gilsinan, Muhammed Islam, and Neil Seitz. "Who were the winners and losers in the Financial Crisis of 2008: it depends." Journal of Financial Crime 21, no. 4 (2014): 447–60. http://dx.doi.org/10.1108/jfc-10-2013-0059.

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Purpose – This paper aims to address the question of who gained and who lost in the financial crisis of 2008. Design/methodology/approach – Gains and losses were identified by groups ranging from bankers to homeowners to taxpayers. Findings – Gains and losses are not neatly split by a main street/Wall street dichotomy. Major financial institutions and their chief executive officers made huge gains followed by bigger losses, a substantial portion of which were shared by taxpayers. Homeowners and taxpayers consistently lost. Workers and real estate developers experienced a mixture of gains and l

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6

Moll, Benjamin. "Productivity Losses from Financial Frictions: Can Self-Financing Undo Capital Misallocation?" American Economic Review 104, no. 10 (2014): 3186–221. http://dx.doi.org/10.1257/aer.104.10.3186.

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I develop a highly tractable general equilibrium model in which heterogeneous producers face collateral constraints, and study the effect of financial frictions on capital misallocation and aggregate productivity. My economy is isomorphic to a Solow model but with time-varying TFP. I argue that the persistence of idiosyncratic productivity shocks determines both the size of steady-state productivity losses and the speed of transitions: if shocks are persistent, steady-state losses are small but transitions are slow. Even if financial frictions are unimportant in the long run, they tend to matt

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7

Combes, Jean-Louis, Alexandru Minea, and Jean-Marc Atsebi. "The Sectoral Trade Losses from Financial Crises." IMF Working Papers 2021, no. 176 (2021): 1. http://dx.doi.org/10.5089/9781513586731.001.

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8

Jiwanti, Ainun, and Mona Ervita. "Urgency of Expanding the Meaning of State Financial Losses Based on Ecological Losses Resulting from Corruption in the Natural Resources Sector." JUSTISI 11, no. 3 (2025): 702–18. https://doi.org/10.33506/js.v11i3.4334.

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This study aims to analyze the urgency of expanding the meaning of state financial losses by including ecological losses resulting from corruption in the natural resource sector based on an ecocentric approach. This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach. The novelty of this study lies in the use of an ecocentric approach in the concept of state financial loss, which asserts that natural resources are part of state wealth, so their damage due to corruption in the natural resource sector must be considered as state financial l

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9

Rusinko, Cathy A., and John O. Matthews. "Financial losses due to financial derivatives: A problem of technology transfer." Journal of Technology Transfer 23, no. 3 (1998): 17–23. http://dx.doi.org/10.1007/bf02509572.

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10

Puspitasari, Feny, Vivi Arfiani Siregar, and Darmiwati Darmiwati. "STATE LOSSES DUE TO CORRUPTION." International Journal of Multidisciplinary Research and Literature 3, no. 1 (2024): 89–95. https://doi.org/10.53067/ijomral.v3i1.199.

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Corruption is a criminal act in Indonesia which is still classified as a very high crime and no way has been found to overcome it. So the author is interested in conducting research using library research methods by studying and examining various sources such as books related to state losses due to corruption. And the conclusions from writing this journal are (1) corruption is deviant behavior carried out by someone with the aim of gaining financial gain and generally the term corruption is used for someone who likes to take money for personal gain, (2) carrying out corruption of course result

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11

Fatria, MHD, Elwi Danil, Aria Zurnetti, and Azmi Fendri. "Legal Implications of Corruption Cases Without Initial State Losses in Audit but Found During Investigation Case Of Issuing Ship Permits." BIO Web of Conferences 134 (2024): 04005. http://dx.doi.org/10.1051/bioconf/202413404005.

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The calculation of state financial losses is crucial in proving corruption cases. Besides serving as evidence in corruption cases, state financial losses are also one of the elements that must be proven in a corruption case. The calculation of state financial losses forms the basis for the public prosecutor’s indictment to determine the extent of the state’s financial losses caused by the defendant’s actions in a corruption case. Likewise, the judge must determine the amount of state losses the defendant must repay. The institution authorized to calculate state financial losses related to corr

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12

Bigio, Saki, and Adrien d’Avernas. "Financial Risk Capacity." American Economic Journal: Macroeconomics 13, no. 4 (2021): 142–81. http://dx.doi.org/10.1257/mac.20160286.

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Financial crises are particularly severe and lengthy when banks fail to recapitalize after bearing large losses. We present a model that explains the slow recovery of bank capital and economic activity. Banks provide intermediation in markets with information asymmetries. Large equity losses force banks to tighten intermediation, which exacerbates adverse selection. Adverse selection lowers bank profit margins, which slows both the internal growth of equity and equity injections. This mechanism generates financial crises characterized by persistent low growth. The lack of equity injections dur

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13

Wahyuadi, Bambang, Made Warka, and Hufron Hufron. "Return of state financial losses corruption criminal acts." Technium Social Sciences Journal 42 (April 8, 2023): 86–91. http://dx.doi.org/10.47577/tssj.v42i1.8657.

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In the reform era, in 1999 to be precise, Law Number 31 of 1999 concerning the Eradication of Corruption Crimes was formed, which was later amended and added to in 2001 by forming Law Number 20 of 2001 concerning Amendments to Law Number 31 of the Year 1999 (hereinafter referred to as the Corruption Act). The aim of the Corruption Crime Law is to prevent the loss of state money due to unlawful acts by unlawful state officials, or other parties who benefit. The urgency of returning state finances due to criminal acts of corruption, is caused more by losses as a result of the unlawful acts of th

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14

Lim, Kwangsoo. "Pro-Cyclicality of Provisions for Loan Losses." International Journal of Finance & Banking Studies (2147-4486) 11, no. 3 (2022): 14–20. http://dx.doi.org/10.20525/ijfbs.v11i3.1823.

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The crux of bank accounting is how to measure and disclose ex ante credit risk, as loan yields and cost of funds are determined by managerial effectiveness and the financial market. This paper examines how the practice of setting up provisions for loan losses by bank managers had changed to preserve regulatory capitals around the 2008 financial crisis. This paper examines the empirical relationship between ex ante credit loss, which is proxied by loan losses provisions, and realized credit loss, which is measured by net charge-off. The empirical relations are examined before, during, and after

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15

Wasahua, Idris, Istislam Istislam, Abdul Madjid, and Setyo Widagdo. "Legal implications of the criminal policy of returning state financial losses by corporations in corruption criminal acts to restore state financial losses." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 8 (2022): 298–303. http://dx.doi.org/10.20525/ijrbs.v10i8.1464.

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The criminal policy of returning state financial losses to corporations as perpetrators of corruption in state financial losses is regulated as additional criminal sanctions in the form of confiscation of goods and payment of replacement money in Article 18 paragraph (1) letter a and letter b of Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning the Eradication of Corruption Crimes. The purpose of this study is to find out how the legal implications of the criminal policy of returning state financial losses by corporations as perpetrators of criminal acts of corruption are. T

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16

Dmitrieva, O. "Economic Turnovers and Financial Vacuum Cleaners." Voprosy Ekonomiki, no. 7 (July 20, 2013): 49–62. http://dx.doi.org/10.32609/0042-8736-2013-7-49-62.

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The paper considers different types of financial flows in the form of turnovers to imply the return to the starting point with direct or indirect losses. The dynamic schemes, volumes and losses of turnovers are examined: the financial turnover between federal budget, financial markets for budget surplus investmentsand financial markets for the budget deficit borrowings; pension turnover between the State Pension Fund, financial institutions for pensions’ savings and federal budget; the property turnover and the tax turnover for raw materials export. The total volume of turnovers is estimated a

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17

Suta, I. Made Gemet Dananjaya, I. Gusti Agung Mas Prabandari, and Ni Luh Gede Astariyani. "Determining State’s Financial Losses in Corruption: An Institutional Power and Constraint in Indonesia." Lentera Hukum 8, no. 1 (2021): 95. http://dx.doi.org/10.19184/ejlh.v8i1.21923.

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One of the main elements in corruption is the loss of state finances. It results in confusion impacting law enforcement officials' performance in eradicating corruption. In Indonesia, the Supreme Audit Agency (BPK) is an institution authorized to assess state financial losses. In practice, the Financial and Development Supervisory Agency (BPKP) is another institution with similar power. This study analyzed which institutions have the more appropriate power in determining state financial losses in corruption. Using legal research with statutory and conceptual approaches, this study showed that

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18

Musiiets, Tetianа, Iryna Olshevska, and Valeriia Mozhna. "Expected credit losses in international banking business." Scientific notes, no. 35 (June 24, 2024): 94–113. http://dx.doi.org/10.33111/vz_kneu.35.24.02.09.061.067.

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The late and insufficient formation of provisions for credit losses became one of the causes of the global financial crisis of 2008-2009. In response to the challenges posed to the international community by this crisis, the Basel Committee on Banking Supervision developed Basel III requirements for financial institutions, which include including issues of credit risk assessment. The International Financial Reporting Standards Board has completely revised its vision of credit risk assessment approaches and issued a new standard, IFRS 9 Financial Instruments. However, Basel III and IFRS 9 form

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19

Adelino, Manuel, Katharina Lewellen, and W. Ben McCartney. "Hospital Financial Health and Clinical Choices: Evidence from the Financial Crisis." Management Science 68, no. 3 (2022): 2098–119. http://dx.doi.org/10.1287/mnsc.2020.3944.

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Financial constraints can cause firms to reduce product quality when quality is difficult to observe. We test this hypothesis in the context of medical choices at hospitals. Using heart attacks and child deliveries, we ask whether hospitals shift toward more profitable treatment options after a financial shock—the 2008 financial crisis. The crisis was followed by an unprecedented drop in hospital investments, yet the aggregate trends show no discrete shifts in treatment intensity post-2008. For cardiac treatment (but not for child deliveries), we find evidence that hospitals with larger financ

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20

Vélez-Pareja, Ignacio. "Tax shields, financial expenses and losses carried forward." Cuadernos de Economía 35, no. 69 (2016): 663–89. http://dx.doi.org/10.15446/cuad.econ.v35n69.54352.

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This article deals with the proper procedure for calculating Tax Shields (TS). The calculation includes cases where Losses Carried Forward are allowed and there is financial Other Income (OI). The procedure takes into account the magnitude of Adjusted Earnings before Interest and Taxes (EBITAdj) -that is, EBIT + OI - OE excluding Financial- compared with Financial Expenses (FE). This comparison defines three intervals and results for TS. If EBITAdj. < 0, TS will be 0; if EBITAdj. > 0 and less than FE, TS is T x EBITAdj.; finally if EBITAdj. > FE, TS is T x FE. When firm possesses OI,

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21

Capponi, Agostino, Peng-Chu Chen, and David D. Yao. "Liability Concentration and Systemic Losses in Financial Networks." Operations Research 64, no. 5 (2016): 1121–34. http://dx.doi.org/10.1287/opre.2015.1402.

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22

Duffy, Sarah Q., and Bernard Friedman. "Hospitals with Chronic Financial Losses: What Came Next?" Health Affairs 12, no. 2 (1993): 151–63. http://dx.doi.org/10.1377/hlthaff.12.2.151.

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23

Niinimaki, J. P. "Hidden loan losses, moral hazard and financial crises." Journal of Financial Stability 8, no. 1 (2012): 1–14. http://dx.doi.org/10.1016/j.jfs.2009.08.001.

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24

Amit, Kumar*1 Shweta2 Ansu Kumari3 and Syedah Asma Andrabi4. "Teat Injuries in Goats: Financial Losses for Farmers." Science world a Monthly e magazine 5, no. 5 (2025): 7059–61. https://doi.org/10.5281/zenodo.15449778.

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Teat lacerations and teat fistulas therefore present a big bottleneck when it comes to economic returns for farmers. These conditions lead to monetary loss from the point of view of the reduced supply of milk, increased expenses, and possible negative consequences on the animal’s future health status and productive performances. The cases of teat affection are very important for early intervention before the threat of developing further severe conditions such as mastitis, teat necrosis, or even the total loss of the affected quarter. Goats are a vital source of meat and milk-producing an

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25

Solovei, N. V. "FINANCIAL SECURITY IN THE AVIATION INSURANCE MARKET." Science and Transport Progress, no. 18 (October 25, 2007): 260–61. http://dx.doi.org/10.15802/stp2007/17521.

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Determination of factors of authenticity of inability of insurer or perestrakhovyka is analysed to recover claims or losses. The main aspects of natural financial ability of insurer and perestrakhovyka are considered to pay in the case of losses.

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26

Ompusunggu, Tutur, Herman Karamoy, and Hendrik Gamaliel. "Analysis of factors affecting on local government’s financial losses in North Sulawesi." Contrarian : Finance, Accounting, and Business Research 3, no. 2 (2024): 226–40. http://dx.doi.org/10.58784/cfabr.204.

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This study intends to examine if internal control effectivity, audit findings, audit opinion, completion of follow up audit results and characteristics of regional head have impacts on local government’s financial losses. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship. Using a sample of 80 respondents in the year 2024, this study draws on primary sources to examine all of the local governments in North Sulawesi Province. Multiple linear regression analysis was processed by Smart PLS version 3.0 software program in

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27

Bawono, Bambang Tri. "THE STRATEGY FOR HANDLING CORRUPTION’S CRIMINAL ACTION RELATIONSHIP TO SAVING OF STATE FINANCIAL LOSSES." Jurnal Pembaharuan Hukum 7, no. 3 (2020): 222. http://dx.doi.org/10.26532/jph.v7i3.13357.

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The massive amount of corruption that has occurred so far is closely related to the increase in state financial losses. Even though there are regulations regarding additional penalties in the form of compensation money as regulated in Article 18 of the Corruption Crime Law, the existence of this provision has not been able to return the overall state financial losses, even the total state financial losses with those saved have a significant difference. Based on this, this study examines the factors that cause state financial losses in the criminal act of corruption. Apart from that, strategies

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28

Наточеева, N. Natocheeva, Белянчикова, and T. Belyanchikova. "Assessment of the Financial Losses of the Impact of Threats of the Financial Security of Commercial Banks." Economics of the Firm 5, no. 4 (2016): 38–41. http://dx.doi.org/10.12737/24439.

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The article considers the issues of determining the direct and indirect financial losses from the different impact of the economic storms on the activities of banks, determination of the level of losses and their interaction with aggregate index of financial security of banks. The authors propose formal approach of defining the efficiency of the financial security of commercial banks.

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29

Küçükoflaz, M., and S. Sariözkan. "Financial losses related to placental retention in dairy herds in Turkey." Arquivo Brasileiro de Medicina Veterinária e Zootecnia 74, no. 6 (2022): 955–60. http://dx.doi.org/10.1590/1678-4162-12782.

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ABSTRACT This study aimed to calculate the financial losses related to placental retention (PR) in dairy cattle in Turkey taking into consideration the previous study results in three different geographical regions and 87 herds of Turkey. The mean prevalence of PR in dairy herds was assumed to be 5.6% (4.1-6.7%). Direct (milk losses, treatment, and involuntary culling) and indirect losses (extended calving interval and extra insemination) were calculated. In the financial analysis, direct and indirect losses were calculated according to the current prices of 2022. As a result, the financial lo

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30

Pertiwi, Permata Bela, and Muhammad Reyhan Daru Quthni. "Kerugian Keuangan Negara dalam Undang-Undang Pemberantasan Tindak Pidana Korupsi Perspektif Yuridis Normatif." Rechtenstudent 4, no. 2 (2023): 189–202. http://dx.doi.org/10.35719/rch.v4i2.299.

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Handling corruption cases will be less than optimal when state financial losses cannot be recovered. Recovery of state losses is of course necessary to implement development programs that have not been implemented. Handling existing corruption cases, including compensation for state losses, is one of the efforts of law enforcement officials to handle cases of criminal acts of corruption. The main problem of this study is how to apply the calculation of state financial losses before the Constitutional Court decision Number 25/PUU-XIV/2016 and how to apply the calculation of state financial loss

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31

Simamora, Masinta, Diarto Trisnoyuwono, and Anastasia H. Muda. "KONSEKUENSI FINANSIAL KERUSAKAN PREMATUR PERKERASAN JALAN: SEBUAH KERANGKA PIKIR DAN APLIKASINYA." JUTEKS - Jurnal Teknik Sipil 2, no. 1 (2017): 26. http://dx.doi.org/10.32511/juteks.v2i1.121.

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The management of national road is not optimal and has not efficient yet. Its indication is premature damage of road. However, road damage cannot be avoided. The problem is whether premature damage causes losses. This paper aims to show the framework of the losses of premature damage of road in term of financial consequences and to apply that framework by a simulation. Based on concept of benefit value which is represented by serviceability level through pavement condition index for along its life time service was developed the framework of financial consequences on premature damage of road, w

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32

Focker, M., H. J. van der Fels-Klerx, and A. G. J. M. Oude Lansink. "Financial losses for Dutch stakeholders during the 2013 aflatoxin incident in Maize in Europe." Mycotoxin Research 37, no. 2 (2021): 193–204. http://dx.doi.org/10.1007/s12550-021-00429-9.

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AbstractEarly 2013, high concentrations of aflatoxin M1 were found in the bulk milk of a few dairy farms in the Netherlands. These high concentrations were caused by aflatoxin B1 contaminated maize from Eastern Europe that was processed into compound feed, which was fed to dairy cows. Since the contamination was discovered in the downstream stages of the supply chain, multiple countries and parties were involved and recalls of the feed were necessary, resulting into financial losses. The aim of this study was to estimate the direct short-term financial losses related to the 2013 aflatoxin inci

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33

Han, Minsoo. "International financial integration and total factor productivity losses from underdeveloped domestic financial markets." Economics Letters 212 (March 2022): 110282. http://dx.doi.org/10.1016/j.econlet.2022.110282.

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34

Odinabonu Otajon qizi, Ileshova. "INCOME AND LOSSES FROM FINANCIAL ACTIVITIES OF ENSURING FINANCIAL STABILITY OF BUSINESS ENTERPRISES." International Journal on Economics, Finance and Sustainable Development 5, no. 12 (2023): 142–45. http://dx.doi.org/10.31149/ijefsd.v5i12.5086.

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Financial from activity received result enterprise activity of the result separately account as consists of and analysis will be done. Financial from activity received benefit and damages of the enterprise fund market, finance in the market from the activity coming the results. Financial from activity removable revenues the product work and services at the cost of to be entered costs, product work and services work take out and sell expenses composition and financial of results formation order about To the statute suitable is composed. Financial from activity received of income of enterprises

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Bucher-Koenen, Tabea, and Michael Ziegelmeyer. "Once Burned, Twice Shy? Financial Literacy and Wealth Losses during the Financial Crisis*." Review of Finance 18, no. 6 (2013): 2215–46. http://dx.doi.org/10.1093/rof/rft052.

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36

Efimova, H., and G. Maltsev. "MODERNIZATION OF EXISTING TECHNIQUES FOR PER-COST ANALYSIS OF POWER LOSS POINTS IN 10/6/0.4 kV DISTRIBUTION NETWORKS." Scientific heritage, no. 99 (October 21, 2022): 41–44. https://doi.org/10.5281/zenodo.7234474.

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The article discusses the main directions for improving some methods for determining the commercial losses of electrical energy, accounting for the electricity supplied to the distribution network and usefully consumed electricity, which will allow calculating the losses of electricity in the power grid, developing a program to reduce losses and reduce the financial losses of the grid organization. The importance of solving problems lies in the fact that an organization providing electricity transmission services is obliged to compensate for the actual losses of electrical energy in its networ

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37

Rahmayanti and Fikri Hakim Hasibuan. "Proof Of Financial Loss State of Financial Audit Audit Results Against Action Criminal Corruption." International Journal of Society and Law 2, no. 1 (2024): 44–51. http://dx.doi.org/10.61306/ijsl.v2i1.72.

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Loss finance country in Constitution Act Criminal Corruption This is something that must be fulfilled in order to recover financial compensation country. The Corruption Eradication Law provides options related enforcement case corruption Which consists from dropping criminal And recovery of state losses through additional criminal penalties and civil lawsuits, will but considering the impact caused by criminal acts of corruption influence on state finances, it is appropriate for enforcement officers law more put forward effort return loss country compared with imprisonment. The problem formula

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38

Anderson, Susan E., Lynn Comer Jones, and Tracy N. Reed. "Insurance Fraud: Losses, Liabilities, and September 11." Issues in Accounting Education 27, no. 4 (2012): 1119–30. http://dx.doi.org/10.2308/iace-50248.

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ABSTRACT This instructional case presents available facts and circumstances surrounding Fortress Reinsurance (Fortress Re). Fortress Re, an agent securing aviation reinsurance, managed a reinsurance pool that covered all four planes involved in the September 11, 2001 disaster. Fortress Re had engaged in deceptive financial reporting, misleading its business partners to believe they were protected in the event of catastrophic loss. The events on 9/11 led to the discovery of this fraud, resulting in multiple lawsuits against Fortress Re, its owners, and its auditor, Deloitte. The case explores t

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39

Jiwo, Fadhil, and Bintang Wicaksono Ajie. "Law Enforcement on the Calculation of State Financial Loss Recovery in Corruption Crimes." FOCUS 5, no. 2 (2024): 193–202. http://dx.doi.org/10.37010/fcs.v5i2.1662.

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The current developrnent of corruption eradication has focused on three rnain issues, narnely prevention, eradication, and asset recovery. The purpose of the research in this thesis is to find out the ideal construction of regulating the return of state financial losses due to corruption at this tirne and whether it can be irnplernented in the future so that the return of state financial losses due to corruption can create legal certainty. This thesis uses a norrnative legal research rnethod (library) with secondary data and analyzed qualitatively to obtain research results on the ideal constr

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40

Sari, Retno Dewi Pulung, I. Nyoman Nurjaya, Dhiana Puspitawati, and Sequito Monteiro. "State Financial Losses as a Result of Environmental Damage." Journal of Human Rights, Culture and Legal System 4, no. 1 (2024): 121–48. http://dx.doi.org/10.53955/jhcls.v4i1.136.

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Indeed, corporations serve as the primary consumers of resources and the primary contributors to environmental damage. Indonesia incurs substantial economic losses as a consequence of environmental damage. Corruption frequently contributes to the deterioration of these conditions, resulting in fiscal ramifications for the government that are attributable to environmental damage. This study aims to examine the state financial losses incurred by states as a result of environmental damage. This is normative-jurisprudential research. This research shows that environmental damage ultimately results

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41

Lecturer. Ahmed Mahdi Sahi. "REQUIREMENTS FOR THE RECOGNITION AND ACCOUNTING MEASUREMENT OF EXPECTED CREDIT LOSSES IN LIGHT OF THE CORONA CRISIS." Finance & Accounting Research Journal 5, no. 8 (2023): 203–8. http://dx.doi.org/10.51594/farj.v5i8.529.

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The COVID-19 pandemic crisis and its economic implications mean that investors and other stakeholders need high-quality financial information more than ever before. To this end, accounting firms, regulators, members of the International Federation of Accountants and others are rapidly providing advice and guidance on accounting and reporting requirements. Financials to be taken into account in addressing the financial implications of COVID-19 when preparing financial statements. There will be problems to consider in reporting this year as well as in the coming years. Some companies may first r

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42

Merkle, Christoph. "Financial Loss Aversion Illusion*." Review of Finance 24, no. 2 (2019): 381–413. http://dx.doi.org/10.1093/rof/rfz002.

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Abstract We test the proposition that investors’ ability to cope with financial losses is much better than they expect. In a panel survey of investors from a large bank in the UK, we ask for their subjective ratings of anticipated returns and experienced returns. The time period covered by the panel (2008–10) is one where investors experienced frequent losses and gains in their portfolios. This period offers a unique setting to evaluate investors’ hedonic experiences. We examine how the subjective ratings behave relative to expected portfolio returns and experienced portfolio returns. Loss ave

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Mulder, J. D. W. E. "How do We Compensate a Victim's Losses?" International Review of Victimology 16, no. 1 (2009): 67–87. http://dx.doi.org/10.1177/026975800901600104.

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Compensatory damages awarded in court are intended to make victims ‘whole again’. This intention raises the question how the losses, especially the emotional losses, that victims incur could be compensated. This paper provides an overview of the economic theories that are used to provide an answer to this question and it purports to provide a new perspective on compensation by explaining how victims could be compensated by both financial and non-financial forms of compensation.

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Carr, Darragh, and Murray Thomson. "Non-Technical Electricity Losses." Energies 15, no. 6 (2022): 2218. http://dx.doi.org/10.3390/en15062218.

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Non-technical loss of electricity (comprising theft, fraud, non-payment and billing irregularities) is a significant issue, particularly in developing countries, and represents a large financial burden on utility companies, governments and society as a whole. This paper takes a wholistic and global view of the challenge and provides a broad perspective of the interrelated issues. Media reports and public perception of non-technical losses tend to focus on residential consumers, particularly those with limited financial resources, whereas review of more robust literature indicates that the larg

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Rahmayanti, Rahmayanti, and Masitah Pohan. "Calculation of State Financial Losses as Evidence Against Corruption Crimes." Randwick International of Social Science Journal 3, no. 3 (2022): 529–32. http://dx.doi.org/10.47175/rissj.v3i3.504.

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States losses can occur due to violations of law or negligence of state officials or civil servants. The high number of state losses will have a negative impact on the national economy, for this reason, efforts to recover from state losses are very necessary in saving the country's economy. State Losses Handled by the Corruption Eradication Commission (KPK) 2015-2020. Indonesia Corruption Watch (ICW) recorded the value of state losses due to corruption handled by the Corruption Eradication Commission (KPK) of Rp. 805 billion in 2020. This figure decreased by 87% from the previous year of Rp. 6

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Stiller, Wojciech. "Corporate Income Tax Contribution of the Polish Financial Sector." e-Finanse 14, no. 2 (2018): 83–91. http://dx.doi.org/10.2478/fiqf-2018-0014.

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AbstractThe financial crisis has stimulated debate on the taxation of the financial sector. The focus is on the bank levy and financial transaction tax, whereas corporate income tax attracts less attention in the public debate. Accordingly, this study analyses the contribution of the financial sector to Polish revenue from corporate income tax. Based on tax statistics of the Ministry of Finance from 1998 to 2016, the aggregated effective tax burden of the financial sector is determined and compared with the tax burden of corporations from other sectors. In addition, the study deals with loss d

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Amiq, Bachrul, Wahyu Prawesthi, Mohammad Taufik, Hananto Widodo, Sirikanya Seti, and Renda Aranggraeni. "Increasing Internal Auditor Accountability in Law of State Financial Management." Journal of Law and Sustainable Development 12, no. 1 (2024): e2877. http://dx.doi.org/10.55908/sdgs.v12i1.2877.

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Background: State financial losses occur due to the lack of role of state financial management supervisory institutions, resulting in overlapping institutions authorized to calculate and determine state financial losses. Based on these problems, this study aims to analyze how internal auditors' role in the public sector can reduce state financial losses. Methods: This research uses a network content analysis method by examining secondary data in government reports, related articles, various legal regulations on state financial management, and case studies based on Supreme Court decisions. Resu

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Cope, Eric, and Luke Carrivick. "Effects of the financial crisis on banking operational losses." Journal of Operational Risk 8, no. 3 (2013): 3–29. http://dx.doi.org/10.21314/jop.2013.125.

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Bidyuk, Petro I., and Nataliia V. Kuznietsova. "Probabilistic-Statistical Method for Risk Assessment of Financial Losses." Research Bulletin of the National Technical University of Ukraine "Kyiv Politechnic Institute", no. 2 (June 12, 2018): 7–17. http://dx.doi.org/10.20535/1810-0546.2018.2.128989.

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FAURE, MICHAEL, ANTHONY OGUS, and NIELS PHILIPSEN. "Curbing Consumer Financial Losses: The Economics of Regulatory Enforcement." Law & Policy 31, no. 2 (2009): 161–91. http://dx.doi.org/10.1111/j.1467-9930.2009.00299.x.

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