This study aims to determine the factors that cause non-performing loans at PT. BPR Arthaguna Mandiri. The method used in this research is descriptive with a qualitative approach. Secondary data collection was obtained from documented sources company, namely financial reports, and primary first source, through observation interviews. population were 20 credit officers of Mandiri 15 samples repr...

We study the impact of the integration of women in US policing between the late 1970s and early 1990s on violent crime reporting and domestic violence escalation. Along these two key dimensions, we find that female officers improved police quality. Using crime victimization data, we find that as female representation increases among officers in an area, violent crimes against women in that area...

Theory predicts that the accounting information transparency affects credit spreads. Given that one of the putative benefits of International Financial Reporting Standards (IFRS) is transparency of accounting information, this study evaluates the impact of IFRS on the pricing of credit spreads in the over-the-counter Credit Default Swap (CDS) market. Using a difference in differences methodolog...

introduction: the quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transp...

CONTEXT Sleep disorders often remain undiagnosed. Untreated sleep disorders among police officers may adversely affect their health and safety and pose a risk to the public. OBJECTIVE To quantify associations between sleep disorder risk and self-reported health, safety, and performance outcomes in police officers. DESIGN, SETTING, AND PARTICIPANTS Cross-sectional and prospective cohort stud...

Despite the widespread attention given to identity theft, there is much confusion on how best to define and measure it. Recent attempts to measure its extent through victimization surveys or law enforcement files have varied considerably in the types of crimes included as identity theft. Some studies include credit card fraud, while others exclude it. This inconsistency in data collection has m...

Purpose This paper aims to investigate whether loan officers' risk taking in credit decisions are associated with their personal financial preference and personality traits or solely bank-contextual loan-relevant factors. Design/methodology/approach An online survey administered six large Swedish banks 163 officers responsible for assessing approval of applications. The rated likelihood approvi...

Effective financial reporting requires efficient information processing. This paper studies factors that determine I exploit a unique small business lending setting where am able to observe the entire codified demographic and accounting set loan officers use make decisions. decompose officers’ decisions into part driven by hard uncodified soft information. show machine learning model substantia...

CONTEXT The Institute of Medicine has recommended establishing mandatory error reporting systems for hospitals and other health settings. OBJECTIVE To examine the opinions and experiences of hospital leaders with state reporting systems. DESIGN AND SETTING Survey of chief executive and chief operating officers (CEOs/COOs) from randomly selected hospitals in 2 states with mandatory reporting...