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The interaction between accruals management and financial engineering with special purpose entities
Matoussi, Hamadi; Chakib Kolsi, Mohamed - In: Journal of Human Resource Costing & Accounting 10 (2006) 2, pp. 72-91
Purpose – In response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their reported earnings. This leads to a better firm valuation by financial intermediaries and more useful accounting...
Persistent link: https://www.econbiz.de/10014872991
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On the inception of sound derivative products in emerging markets
Al Janabi, Mazin A.M. - In: Journal of Financial Regulation and Compliance 14 (2006) 2, pp. 151-164
Purpose – Since, the early 1990s, emerging markets have started to play an important role in the trading of derivatives products. Despite the fact that these markets are characterized in general as illiquid, segmented, politically unstable, with lack of regulations and historical financial...
Persistent link: https://www.econbiz.de/10014870021
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Financial engineering for the farm problem
G. Turvey, Calum; Woodard, Joshua; Liu, Edith - In: Agricultural Finance Review 74 (2014) 2, pp. 271-286
Purpose – The purpose of this paper is to provide a general discussion of how techniques from financial engineering can be used to investigate the economic costs of farm programs and to aid in the design of new financial products to implement margin protection for dairy farmers. Specifically...
Persistent link: https://www.econbiz.de/10014667446
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Option valuation: key issues in option pricing
Hewett, Thomas; Igolnikov, Roman - In: Balance Sheet 8 (2000) 4, pp. 11-16
In this paper we attempt to address, in a non‐technical way, the basic assumptions underlying option pricing theory and …
Persistent link: https://www.econbiz.de/10014689045
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A financial engineering approach to pricing agricultural insurances
Assa, Hirbod - In: Agricultural Finance Review 75 (2015) 1, pp. 63-76
Purpose – The purpose of this paper is to introduce a continuous time version of the speculative storage model of Deaton and Laroque (1992) and to use for pricing derivatives, in particular insurances on agricultural prices. Design/methodology/approach – The methodology of financial...
Persistent link: https://www.econbiz.de/10014667696
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Business turnarounds: challenges ahead as funding dries up
Willman, J. - In: Strategic Direction 24 (2008) 3
Persistent link: https://www.econbiz.de/10015011196
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Modeling coherent trading risk parameters under illiquid market perspective
Al Janabi, Mazin A.M. - In: Studies in Economics and Finance 28 (2011) 4, pp. 301-320
empirical results are interesting in terms of theory as well as practical applications to trading units, asset management …
Persistent link: https://www.econbiz.de/10015013642
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Legally scored
Li Chan, Wen; Seow, Hsin‐Vonn - In: Journal of Financial Regulation and Compliance 21 (2013) 1, pp. 39-50
Purpose – Achieving equal treatment of credit applicants has been a legitimate concern of legislators and the credit … most effective use of credit scoring models, and could run counter‐intuitive to the intention of legislation through … legislation and also retains the integrity and effectiveness of credit scoring models. Design/methodology/approach – The paper …
Persistent link: https://www.econbiz.de/10014870230
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Assessing the model risk with respect to the interest rate term structure under Solvency II
Martin, Michael - In: The Journal of Risk Finance 14 (2013) 3, pp. 200-233
introducing calibration methods for short rate models, the author quantifies interest rate and credit risk for corporate and … considerable underestimation of credit risk in the Solvency II model. Originality/value – The aim of this paper is to assess model …
Persistent link: https://www.econbiz.de/10014902110
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Comparative Analysis of Neural Network and Fuzzy Logic Techniques in Credit Risk Evaluation
Grace, Asogbon Mojisola; Williams, Samuel Oluwarotimi - In: International Journal of Intelligent Information … 12 (2016) 1, pp. 47-62
Credit risk evaluation techniques that aid effective decisions in credit lending are of great importance to the … financial and banking industries. Such techniques assist credit managers to minimize the risks often associated with wrong … decision making. Several techniques have been developed in the time past for credit risk evaluation and these techniques suffer …
Persistent link: https://www.econbiz.de/10012045484