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Lease and service for product life-cycle management: an accounting perspective
Qian, Wei; Burritt, Roger - In: International Journal of Accounting and Information … 19 (2011) September, pp. 214-230
Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors …. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than … asset depreciation, residual value and cost of leasing and proposes methods to incorporate these concepts into the “closed …
Persistent link: https://www.econbiz.de/10009320939
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Managing Risk in Farming: Concepts, Research, and Analysis
Harwood, Joy L.; Heifner, Richard G.; Coble, Keith H.; … - Economic Research Service, Department of Agriculture - 1999
The risks confronted by grain and cotton farmers are of particular interest, given the changing role of the Government after passage of the 1996 Farm Act. With the shift toward less government intervention in the post-1996 Farm Act environment, a more sophisticated understanding of risk and risk...
Persistent link: https://www.econbiz.de/10005801585
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El Nuevo Acuerdo de Capital de Basilea: Efectos en los sistemas financieros de America Latina y el Caribe
Giorgio, Luis Alberto; Rivas, Carlos Gabriel - Inter-American Development Bank - 2003
El presente documento presenta algunos de los aspectos más destacados referentes a los efectos del Nuevo acuerdo de capital de Basilea (NACB) sobre los sistemas financieros de América Latina y el Caribe. Se discuten las implicancias de los cambios propuestos sobre los niveles de capital, la...
Persistent link: https://www.econbiz.de/10009246501
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Predicting loss given default (LGD) for residential mortgage loans: A two-stage model and empirical evidence for UK bank data
Leow, Mindy; Mues, Christophe - In: International Journal of Forecasting 28 (2012) 1, pp. 183-195
With the implementation of the Basel II regulatory framework, it became increasingly important for financial institutions to develop accurate loss models. This work investigates the loss given default (LGD) of mortgage loans using a large set of recovery data of residential mortgage defaults...
Persistent link: https://www.econbiz.de/10010796137
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El Nuevo Acuerdo de Capital de Basilea: Efectos en los sistemas financieros de America Latina y el Caribe
Giorgio, Luis Alberto; Rivas, Carlos Gabriel - Inter-American Development Bank - 2003
El presente documento presenta algunos de los aspectos más destacados referentes a los efectos del Nuevo acuerdo de capital de Basilea (NACB) sobre los sistemas financieros de América Latina y el Caribe. Se discuten las implicancias de los cambios propuestos sobre los niveles de capital, la...
Persistent link: https://www.econbiz.de/10010654593
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A zero-adjusted gamma model for mortgage loan loss given default
Tong, Edward N.C.; Mues, Christophe; Thomas, Lyn - In: International Journal of Forecasting 29 (2013) 4, pp. 548-562
The Internal Ratings Based (IRB) approach introduced in the Basel II Accord requires financial institutions to estimate not just the probability of default, but also the Loss Given Default (LGD), i.e., the proportion of the outstanding loan that will be lost in the event of a default. However,...
Persistent link: https://www.econbiz.de/10010709413
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Basel II and the Capital Requirements Directive: Responding to the 2008/09 Financial Crisis
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper addresses factors which have prompted the need for further revision of banking regulation, with particular reference to the Capital Requirements Directive. The Capital Requirements Directive (CRD), which comprises the 2006/48/EC Directive on the taking up and pursuit of the business...
Persistent link: https://www.econbiz.de/10005015582
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The new Basel capital accord: Rationale, design and tentative implications for India
Nachane, D M; Ray, Partha; Ghosh, Saibal - Volkswirtschaftliche Fakultät, … - 2005
The article surveys the literature pertaining to the Basel II and concludes with the concerns germane to India in this regard
Persistent link: https://www.econbiz.de/10005015597
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Basel II and bank lending behavior: Some likely implications for monetary policy in India
Nachane, Dilip; Ghosh, Saibal; Ray, Partha - Volkswirtschaftliche Fakultät, … - 2006
The new Basel accord is slated to come into effect in India around 2007 raising the question of how the revised standards will influence bank behaviour. Using a simple theoretical model, it is shown that the revised accord will result in asymmetric differences in the efficacy of monetary policy...
Persistent link: https://www.econbiz.de/10005015608
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The growing importance of risk in financial regulation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper traces the developments that have contributed to the importance of risk in regulation. Not only does it consider theories associated with risk, it also discusses explanations as to why risk has become so important within regulatory and governmental circles. Two forms of risk...
Persistent link: https://www.econbiz.de/10008559026