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Recent years have seen a sharp decline in the use of balance sheet-based covenants in private debt contracts. I hypothesize that changes in accounting standards can explain part of this decline. Standard setting has shifted towards a “balance sheet approach”, which I predict has made the...
Persistent link: https://www.econbiz.de/10011043062
In this paper, we study the empirical relationship between credit funding sources and the financial vulnerability of the Colombian banking system. We propose a statistical model to measure and predict banking fragility episodes associated with credit funding sources classified into retail...
Persistent link: https://www.econbiz.de/10011123059
I analyze monetary policy with interest on reserves and a large balance sheet. I show that conventional theories do not determine inflation in this regime, so I base the analysis on the fiscal theory of the price level. I find that monetary policy can peg the nominal rate, and determine expected...
Persistent link: https://www.econbiz.de/10011117342
An imperative need has arisen to provide a Constructive push to the President Bush. American population, Corporate units, Expatriates and all nations with their currency related to US $, are not happy in the current $ dipping situation. Even the currencies of poor nations are galloping upward in...
Persistent link: https://www.econbiz.de/10005556940
Broader horizons description of changing value reflections in firm’s economy and accounting. The chance for disclosure of value changes in financial reporting. Selected methods for full disclosure of value change in the comprehensive income statement. Some theoretical possibility, how...
Persistent link: https://www.econbiz.de/10011194871
This paper focused on detailed characterization of some basic elements of accounting science. The author highlighted the necessity of understanding basic terms, categories and constitution of accounting theory for next development of the standardization process by financial reporting. The...
Persistent link: https://www.econbiz.de/10011195001
Purpose – The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of accounting information are studied. From a review of...
Persistent link: https://www.econbiz.de/10010561126
statement figures and ratios of publicly-traded companies. The analysis is based on the comparison of accounting figures and …
Persistent link: https://www.econbiz.de/10010699681
For many corporate occupiers, commercial property constitutes one of their largest operational assets. With a desire to improve shareholder value and efficiency and to refocus on core business, the continued necessity to retain such assets on the balance sheet is now under challenge. Changes in...
Persistent link: https://www.econbiz.de/10014851708
Purpose The purpose of this paper is to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether the models incorporating components of operating cash flow from income statements...
Persistent link: https://www.econbiz.de/10014837935