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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …
Persistent link: https://www.econbiz.de/10013112328
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The Logic of Pension Accounting
Napier, Christopher J. - 2018
Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of...
Persistent link: https://www.econbiz.de/10012940476
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Mega-banks’ self-insurance with cocos : a work in progress
Von Furstenberg, George M. - 2012
Persistent link: https://www.econbiz.de/10009568965
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Has the credit default swap market lowered the cost of corporate debt?
Ashcraft, Adam B. (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003522710
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Credit Derivatives as a Commitment Device : Evidence from the Cost of Corporate Debt
Kim, Gi H. - 2019
When a firm writes incomplete debt contracts, its limited ability to commit to not strategically default and renegotiate its debt requires the firm to pay higher yields to its creditors. Hedged by credit derivatives, creditors have stronger bargaining power in the case of debt renegotiation,...
Persistent link: https://www.econbiz.de/10012905392
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Principles of business : finance
Wilson, Richard L. (ed.) - 2017
-- Cash & marketable securities -- Cash flow -- Common stock -- Corporate finance -- Corporate financial management … income securities -- Financial derivatives -- Financial hedging -- Financial incentives -- Financial information systems … -- Financial statement analysis -- Financial statements -- Financing the corporation -- Fixed income securities & economics …
Persistent link: https://www.econbiz.de/10012015946
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Debt collateralization and maximal leverage
Gong, Feixue; Phelan, Gregory - 2015
Persistent link: https://www.econbiz.de/10011333092
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Fixing Capital Gains : Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
Bradford, David F. - 1996
A great deal of effort and ingenuity has been addressed to patching holes in the income tax attributable to realization accounting. A classic instance of the problem is the headachescreated by capital gains, whereby the taxpayer can choose to postpone recognition of gain and accelerate...
Persistent link: https://www.econbiz.de/10012473080
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Security Baskets and Index-Linked Securities
Gorton, Gary - 1991
Security baskets and index-lined securities are securities whose values are functions of the cash flows or values of … other assets. Creation of these "composite" securities would seem to be redundant since investors can cost1ess1y replicate … them. In this paper we study the existence and optimal design of composite securities. We first show that when some …
Persistent link: https://www.econbiz.de/10012475296
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Security Baskets and Index-Linked Securities
Gorton, Gary B. - 2010
Security baskets and index-lined securities are securities whose values are functions of the cash flows or values of … other assets. Creation of these "composite" securities would seem to be redundant since investors can cost1ess1y replicate … them. In this paper we study the existence and optimal design of composite securities. We first show that when some …
Persistent link: https://www.econbiz.de/10013138948