Similar Search Results

Early warning mechanism of bankruptcy for investment companies

Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2013

The entire market of Polish financial broker-dealer was examined. The research was conducted on the first year of implementation of the capital requirements disclosure. There was identified a relation between accounting and supervisory disclosure requirements. A relation between audit opinions...

Persistent link: https://www.econbiz.de/10011108192

Probleme des Insolvenzplanverfahrens

Henselmann, Klaus; Gutbier, Manuel - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010

The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed.

Persistent link: https://www.econbiz.de/10008479035

Legal and Methodological Backgrounds of the Corporate Social Responsibility

BACIU, Iacob - In: Romanian Statistical Review Supplement 60 (2012) 2, pp. 79-83

The legal and methodological issues on corporate social responsibility are obsolete and are in addition to corporate governance, strengthening the importance of running a company in the context of recent radical changes occurring in the global economy and, implicitly, new trends in the context...

Persistent link: https://www.econbiz.de/10010596248

Legal and Methodological Backgrounds of the Corporate Social Responsability in the Globalization Period

Baciu, Iacob - In: Knowledge Horizons - Economics 3 (2011) 1-2, pp. 47-51

Persistent link: https://www.econbiz.de/10010700185

Did fair-value accounting contribute to the financial crisis?

Laux, Christian; Leuz, Christian - Center for Financial Studies - 2009

The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...

Persistent link: https://www.econbiz.de/10010958489

The crisis of fair value accounting: Making sense of the recent debate

Laux, Christian; Leuz, Christian - Center for Financial Studies - 2009

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an...

Persistent link: https://www.econbiz.de/10010958757

PREDICTING AUDITOR SWITCHES BY APPLYING DATA MINING

KIRKOS, Efstathios - In: Journal of Applied Economic Sciences 7 (2012) 3(21)/ Fall 2012, pp. 246-261

Auditor dismissals are considered to be a threat to audit quality. Several studies have examined auditor switches by applying typical statistical analysis. In the present study we deal with the auditor switching problem by applying data mining methodologies. Publicly available financial...

Persistent link: https://www.econbiz.de/10010639266

Funding Advantage and Market Discipline in the Canadian Banking Sector

Beyhaghi, Mehdi; D'Souza, Chris; Roberts, Gordon S. - Bank of Canada - 2013

We employ a comprehensive data set and a variety of methods to provide evidence on the magnitude of large banks’ funding advantage in Canada, and on the extent to which market discipline exists across different securities issued by the Canadian banks. The banking sector in Canada provides a...

Persistent link: https://www.econbiz.de/10010723573

Stress Testing the Corporate Loans Portfolio of the Canadian Banking Sector

Misina, Miroslav; Tessier, David; Dey, Shubhasis - Bank of Canada - 2006

Stress testing, at its most general level, is an investigation of the performance of an entity under abnormal operating conditions. The authors focus on one set of entities--the Canadian banking sector--and investigate losses in the loans portfolio of this sector as a function of changing...

Persistent link: https://www.econbiz.de/10005808305

Default Penalty as a Disciplinary and Selection Mechanism in Presence of Multiple Equilibria

Huber, Juergen; Shubik, Martin; Sunder, Shyam - Cowles Foundation for Research in Economics, Yale University - 2009

macroeconomic models. Our basic argument is that default and bankruptcy laws are required to prevent strategic default, and these … chosen equilibrium. The theory and evidence together reinforce the idea that accounting, bankruptcy and possibly other … of default penalties that support an active bankruptcy-modified competitive equilibrium. …

Persistent link: https://www.econbiz.de/10008479207

1
2
3
4
5
6
7
8
9
10
Next
Last