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In Deutschland wurde in den letzten Jahren kontrovers diskutiert, ob die handelsrechtliche Rechnungslegung durch die IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem...
Persistent link: https://www.econbiz.de/10009451183
Recent corporate reporting history is well–known for its corporate failures andquestionable accountancy practices, many of which caused the profession to befrowned upon. However, the splodge on the accounting profession?s reputationgoes deeper than its corporate reporting failures. The...
Persistent link: https://www.econbiz.de/10009456141
El 10 % de los activos totales de los bancos europeos se encuentra en carteras que generan ganancias y pérdidas no realizadas que bajo Basilea III dejarán de poder ser eliminadas del capital regulatorio de los bancos. Utilizando una muestra de bancos europeos, y aprovechando la heterogeneidad...
Persistent link: https://www.econbiz.de/10012530497
The main goal of Master thesis is to analyze U.S. mortgage crisis and test its influence on the particular Lithuanian … market player, pointing the drop and stabilization of its financial indicators. To reach this goal mortgage crisis reasons …
Persistent link: https://www.econbiz.de/10009479094
Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in Economic Issues, published by and copyright Economic Issues Education Fund.
Persistent link: https://www.econbiz.de/10009455016
estimates of their creditworthiness. This contrasts sharply with mortgage markets where lenders specialize in specific risk … categories of borrowers and mortgage supply is stepwise linear. The contrast between continuous lending for personal loans and … discrete lending by specialized lenders for mortgage credit has led to concerns regarding the efficiency and equity of mortgage …
Persistent link: https://www.econbiz.de/10009484534
nonprime and prime loan default and prepayment behavior. Nonprime loans are identified by mortgage interest rates that are … to call the mortgage or refinance is in the money and this effect is magnified for mortgages with low credit scores …
Persistent link: https://www.econbiz.de/10009484535
This paper examines the nature of mortgage credit rationing across geographic markets and time. Particular attention is … paid to the response of conventional mortgage supply to higher risk conditions associated with regional recessions. We … applications, as well as FHA and conventional rejection rates. Results of these four tests indicate that conventional mortgage …
Persistent link: https://www.econbiz.de/10009484543
Capital Bank, joint stock company, of team of mortgage services, is realized in the article The traditional product - mortgage …
Persistent link: https://www.econbiz.de/10011315878
in market the turn appears need for new financial instruments as mortgage valuable issue papers (bonds). The proposed … Ðœodel of land - mortgage lending will be the main way to increase the investment attractiveness Republic of Kazakhstan. …
Persistent link: https://www.econbiz.de/10011316230