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The Risks of Off-Balance Sheet Derivatives in U.S. Commercial Banks
Hassan, M. Kabir - 2009
hypothesis for derivative contracts in U.S. banking industry. In addition to the Capital Asset Pricing Model (CAPM) measure of …
Persistent link: https://www.econbiz.de/10013155654
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Determinants of structured finance issuance : a cross-country comparison
Schuetz, Sebastian A. - 2011 - This version: February 2011
banks in each Europe, Germany and USA between 1994-2009. We identified different main reasons for the banks in each region …
Persistent link: https://www.econbiz.de/10008907723
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Off-Balance Sheet Derivatives and Banking Risk : Indonesian Evidence
Raz, Arisyi - 2017
In modern banking, off-balance sheet (OBS) activity has played a greater role in banking business following rapid technological advancement and some regulatory development. Even though OBS activity has given birth to some new business prospects, appropriate risk measurement needs to be assessed...
Persistent link: https://www.econbiz.de/10012971179
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Measuring Off-Balance-Sheet Leverage
Breuer, Peter - 2021
-balance-sheet activities. This paper provides measures of leverage implicit in derivative contracts by decomposing the contracts into cash …
Persistent link: https://www.econbiz.de/10013212029
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The Determinants of Derivatives Activities in U.S. Commercial Banks
Khasawneh, Ahmad Y. - 2012
This paper aims to test the extent to which the tax regulatory and market discipline hypotheses determine derivative … model and we consider derivative activities as real financial innovation following a time trend diffusion curve. The model … derivative activities are real financial innovations that are increasing over time. Another major finding is that the regulatory …
Persistent link: https://www.econbiz.de/10013116372
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The Determinants of Derivatives Activities in U.S. Commercial Banks
Hassan, M. Kabir - 2012
This paper aims to test the extent to which the tax regulatory and market discipline hypotheses determine derivative … model and we consider derivative activities as real financial innovation following a time trend diffusion curve. The model … derivative activities are real financial innovations that are increasing over time. Another major finding is that the regulatory …
Persistent link: https://www.econbiz.de/10013116754
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The Secular Decline of Bank Balance Sheet Lending
Buchak, Greg; Matvos, Gregor; Piskorski, Tomasz; Seru, Amit - National Bureau of Economic Research - 2024
The traditional model of bank-led financial intermediation, where banks issue demandable deposits to savers and make informationally sensitive loans to borrowers, has seen a dramatic decline since 1970s. Instead, private credit is increasingly intermediated through arms-length transactions, such...
Persistent link: https://www.econbiz.de/10014486266
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Endogenous Credit Derivatives and Bank Behavior
Pausch, Thilo - 2016
Instruments for credit risk transfer arise endogenously from and interact with optimizing behavior of their users. This is particularly true with credit derivatives which are usually OTC contracts between banks as buyers and sellers of credit risk. Recent literature, however, does not account...
Persistent link: https://www.econbiz.de/10012989285
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358
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Local Versus Aggregate Lending Channels : The Effects of Securitization on Corporate Credit Supply
Jiménez, Gabriel - 2011
While banks may change their credit supply due to bank balance-sheet shocks (the local lending channel), firms can react by adjusting their sources of financing in equilibrium (the aggregate lending channel). We provide a methodology to identify the aggregate (firm-level) effects of the lending...
Persistent link: https://www.econbiz.de/10013119808