The purpose of this paper is to study the suitability of loan loss provision (LLP) of Iranian banks when the industry is dealing with earning management behaviors. This goal has been reached using a two-step approach to analyze the discretionary component of LLP and then examine the relevant factors. This empirical study uses an unbalanced panel data of 15 listed banks during the 2006-2017 peri...

Population dietary guidelines have started to include information about the environmental impacts of food choices, but more quantifiable evidence is needed, particularly about the impacts associated with discretionary foods. This paper utilised the 2011-2012 Australian Health Survey food intake data along with a highly disaggregated input-output model to estimate the greenhouse gas emissions (G...

This paper reviewed and analyzed the development of our nation’s loan loss provision system, then studied the relations of commercial bank loan loss provision and earnings management and capital management through empirical study. This paper selected 14 domestic commercial banks of year 2001-2009 as data sample, using Kanagaretnam et al.’s (2003) research method, dividing the loan loss provisio...

As salt is a potential vehicle for delivering iodine to a population, study on salt intake is important. Many methods have been used to measure iodised-salt intake, but the methods were suspected to be inaccurate. A new method, called a lithium-marker technique, has been considered as suitable and safe; hence it has been proposed as a gold standard for measuring the actual salt intake of an ind...

INTRODUCTION Salt intake increases fluid intake and, consequently, blood pressure (BP) and interdialytic weight gain (IDWG), known as morbi-mortality risk factors for hemodialysis (HD) patients. OBJECTIVE Evaluate salt intake and food sources, as well as its relationship with demographics, clinical and nutritional parameters. METHODS Cross-sectional study with 109 patients (66% women, age =...

Interventions are required to reduce children's consumption of discretionary foods and drinks. To intervene we need to identify appropriate discretionary choice targets. This study aimed to determine the main discretionary choice contributors to energy and key nutrient intakes in children aged 2-18 years. Secondary analyses were performed with population weighted, single 24 h dietary recall dat...

As the delivery of social services is increasingly carried out by contractors, it no longer state officials alone who determine clients’ ‘deservingness’. This article draws attention to interrelated notions mixed and mediated deservingness as they apply in context migrants’ access housing Athens, Greece, during so-called ‘migration crisis’ 2015-2017. It argues that non-state actors essentially ...

Utility maximization problems of mixed optimal stopping /control type are considered, which can be solved by reduction to a family of related pure optimal stopping problems. Sufficient conditions for the existence of optimal strategies are provided in the context of continuous-time, Itô process models for complete markets. The mathematical tools used are those of optimal stopping theory, contin...

This paper studies two disclosure regimes when a firm with superior private information must rely on a strategic certifier to disclose credibly its prospects. In the ex ante (ex post) disclosure regime, the firm must decide on whether to hire the certifier before (after) observing the certifier's noisy assessment. Endogenously determined certification fees can actually cause the disclosure prob...