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Author : K. V. Peasnell,Robert Anaab Yaansah
Publisher : Unknown
Page : 40 pages
File Size : 45,7 Mb
Release : 1988
Category : Accounting
ISBN : 1850110409
Author : J. Edward Ketz
Publisher : John Wiley & Sons
Page : 314 pages
File Size : 43,8 Mb
Release : 2003-08-08
Category : Business & Economics
ISBN : 9780471468479
An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.
Author : Joshua Ronen,Anthony Saunders,Ashwinpaul C. Sondhi
Publisher : Bloomsbury Publishing USA
Page : 192 pages
File Size : 41,6 Mb
Release : 1990-11-30
Category : Business & Economics
ISBN : 9780313366680
The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.
Author : Ron Paterson
Publisher : Springer
Page : 204 pages
File Size : 46,8 Mb
Release : 2016-07-27
Category : Business & Economics
ISBN : 9781349126132
In recent years the capital markets have developed into ever more complex areas, and banks have competed with each other to develop more sophisticated and innovative methods of financing. The pace of this innovation has often outstripped the development of rules for financial reporting. Off balance sheet finance is one particular area where the standard-setters are only now catching up. The Accounting Standards Board recently published a further exposure draft on the subject. FRED 4 - Reporting the substance of transactions - and Part 1 discusses in detail how it will affect the accounting treatment of various forms of off balance sheet finance. The exposure draft is reproduced in full in Part 2. Off Balance Sheet Finance will be an indispensable guide for bankers, other financiers, accountants and lawyers.
Author : Hyun Song Shin
Publisher : OUP Oxford
Page : 205 pages
File Size : 48,5 Mb
Release : 2010-05-27
Category : Business & Economics
ISBN : 9780191613838
This book presents the Clarendon Lectures in Finance by one of the leading exponents of financial booms and crises. Hyun Song Shin's work has shed light on the global financial crisis and he has been a central figure in the policy debates. The paradox of the global financial crisis is that it erupted in an era when risk management was at the core of the management of the most sophisticated financial institutions. This book explains why. The severity of the crisis is explained by financial development that put marketable assets at the heart of the financial system, and the increased sophistication of financial institutions that held and traded the assets. Step by step, the lectures build an analytical framework that take the reader through the economics behind the fluctuations in the price of risk and the boom-bust dynamics that follow. The book examines the role played by market-to-market accounting rules and securitisation in amplifying the crisis, and draws lessons for financial architecture, financial regulation and monetary policy. This book will be of interest to all serious students of economics and finance who want to delve beneath the outward manifestations to grasp the underlying dynamics of the boom-bust cycle in a modern financial system - a system where banking and capital market developments have become inseparable.
Author : Globecon Group Press
Publisher : Unknown
Page : 80 pages
File Size : 43,5 Mb
Release : 2008
Category : Electronic
ISBN : 1597361232
Author : Mike Davies,Ron Paterson,Allister Wilson
Publisher : MacMillan Publishing Company
Page : 0 pages
File Size : 41,6 Mb
Release : 1997
Category : Accounting
ISBN : 0333642600
Most companies have to produce year-end accounts. UK GAAP is an essential tool for all those involved in preparing, auditing and using company accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.
Author : International Labour Office,J. J. H. Halsall
Publisher : Unknown
Page : 146 pages
File Size : 40,5 Mb
Release : 1966
Category : Bookkeeping
ISBN : IND:30000062252204
Author : Anonim
Publisher : Lulu.com
Page : 294 pages
File Size : 54,7 Mb
Release : 2004
Category : Bank capital
ISBN : 9789291316694
Author : José Garrido,Emanuel Kopp,Anke Weber
Publisher : International Monetary Fund
Page : 33 pages
File Size : 43,7 Mb
Release : 2016-09-08
Category : Business & Economics
ISBN : 9781475535167
To stabilize and bring down nonperforming loans (NPLs) in the Italian banking system, the Italian authorities have been implementing a number of reforms, aimed among others at speeding up insolvency and enforcement proceedings, strengthening bank corporate governance, cleaning up balance sheets, and facilitating bank consolidation. This paper examines the Italian banking system’s NPL problem, which ties up capital, weighing on bank profitability and authorities’ economic reforms. It argues for a comprehensive approach, encompassing economic, supervisory, and legal measures. The authorities’ reforms are important steps toward this end. The paper describes measures that could further support their actions.
Author : Mitchell Franklin,Patty Graybeal,Dixon Cooper
Publisher : Unknown
Page : 1056 pages
File Size : 53,9 Mb
Release : 2019-04-11
Category : Electronic
ISBN : 1680922912
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Mr.Manmohan Singh,Zohair Alam
Publisher : International Monetary Fund
Page : 28 pages
File Size : 48,8 Mb
Release : 2018-03-19
Category : Business & Economics
ISBN : 9781484348307
Traditional measures of leverage in the financial system tend to reflect bank balance sheet data. The paper argues that these traditional, bank-centric measures should be augmented by considering pledged collateral in the financial system since pledged collateral provides a measure of an important part of nonbank funding to banks. From a policy perspective, the paper suggests that a broader view on leverage will enhance our understanding of global systemic risk, and complement the theoretical work in this field by providing a link from micro-level leverage data to macro aggregates such as credit to the economy.
Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE
Page : 697 pages
File Size : 54,9 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781412953450
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author : Rick Makoujy
Publisher : McGraw Hill Professional
Page : 209 pages
File Size : 41,5 Mb
Release : 2010-04-29
Category : Business & Economics
ISBN : 9780071703444
Put the most valuable business tool to work for you! The balance sheet is the key to everything--from efficient business operation to accurate assessment of a company’s worth. It’s a critical business resource--but do you know how to read it? How to Read a Balance Sheet breaks down the subject into easy-to-understand components. If you're a business owner or manager, this book helps you . . . Manage working capital Generate higher returns on assets Maximize your inventory dollars Evaluate investment opportunities If you're an investor, this book helps you . . . Determine the market value of a company's assets and operations Predict future earnings and trends Assess the impact of capital expenditures Identify potential "red flags" before the crowd How to Read a Balance Sheet gives you the bottom line of what you need to know about: Cash Flow * Assets * Debt * Equity * Profit and how it all comes together.
Author : Allen Berger,Christa Bouwman
Publisher : Academic Press
Page : 294 pages
File Size : 40,8 Mb
Release : 2015-11-24
Category : Business & Economics
ISBN : 9780128005316
Bank Liquidity Creation and Financial Crises delivers a consistent, logical presentation of bank liquidity creation and addresses questions of research and policy interest that can be easily understood by readers with no advanced or specialized industry knowledge. Authors Allen Berger and Christa Bouwman examine ways to measure bank liquidity creation, how much liquidity banks create in different countries, the effects of monetary policy (including interest rate policy, lender of last resort, and quantitative easing), the effects of capital, the effects of regulatory interventions, the effects of bailouts, and much more. They also analyze bank liquidity creation in the US over the past three decades during both normal times and financial crises. Narrowing the gap between the "academic world" (focused on theories) and the "practitioner world" (dedicated to solving real-world problems), this book is a helpful new tool for evaluating a bank’s performance over time and comparing it to its peer group. Explains that bank liquidity creation is a more comprehensive measure of a bank’s output than traditional measures and can also be used to measure bank liquidity Describes how high levels of bank liquidity creation may cause or predict future financial crises Addresses questions of research and policy interest related to bank liquidity creation around the world and provides links to websites with data and other materials to address these questions Includes such hot-button topics as the effects of monetary policy (including interest rate policy, lender of last resort, and quantitative easing), the effects of capital, the effects of regulatory interventions, and the effects of bailouts