Open full article - Acta Universitatis
... This article is aimed at proposing of an inovative method for calculating the shares of operational and financial risks. This methodological tool will support managers while monitoring the risk structure. The method is based on the capital asset pricing model (CAPM) for calculation of equity cost, na ...
... This article is aimed at proposing of an inovative method for calculating the shares of operational and financial risks. This methodological tool will support managers while monitoring the risk structure. The method is based on the capital asset pricing model (CAPM) for calculation of equity cost, na ...
“Accounting Dictionary”
... PAYROLL, dependent upon usage, can mean a. the total amount of money paid in wages; b. a list of employees and their salaries; or, c. the department that determines the amounts of wage or salary due to each employee. PAYROLL BURDEN, in the U.S., includes the cost of your payroll administration, FICA ...
... PAYROLL, dependent upon usage, can mean a. the total amount of money paid in wages; b. a list of employees and their salaries; or, c. the department that determines the amounts of wage or salary due to each employee. PAYROLL BURDEN, in the U.S., includes the cost of your payroll administration, FICA ...
Monthly Economic and Financial Developments September 2009
... confidence rose by 6 points to 71 points in September, its highest level in over a year. Further, annual inflation at end-September stood at 1.1%, down from 1.6% a month earlier and well within the Bank of England’s 2.0% target. Consequently, the Bank maintained its key interest rate at 0.5% and sus ...
... confidence rose by 6 points to 71 points in September, its highest level in over a year. Further, annual inflation at end-September stood at 1.1%, down from 1.6% a month earlier and well within the Bank of England’s 2.0% target. Consequently, the Bank maintained its key interest rate at 0.5% and sus ...
KITE REALTY GROUP TRUST
... portion of the Company's disclosure applies to both the Parent Company and the Operating Partnership; and creating time and cost efficiencies through the preparation of one combined report instead of two separate reports. ...
... portion of the Company's disclosure applies to both the Parent Company and the Operating Partnership; and creating time and cost efficiencies through the preparation of one combined report instead of two separate reports. ...
What is Lender`s Mortgage insurance (“LMI”)
... both their financial institution and themselves from unforseen incidents that could destroy the house as an asset. However the more mandatory nature of the insurance also locks the first home buyer into penal levels of tax on the insurance product. This could see the home buyer paying taxes on insur ...
... both their financial institution and themselves from unforseen incidents that could destroy the house as an asset. However the more mandatory nature of the insurance also locks the first home buyer into penal levels of tax on the insurance product. This could see the home buyer paying taxes on insur ...
Characteristics and Hardships Associated with Bank Account
... refunds into savings vehicles. The initiative is an ongoing collaboration among Washington University in St. Louis, Duke University, and Intuit, Inc., the makers of TurboTax.7 Using a randomized controlled trial, R2S tests the effect of behavioral interventions on depositing decisions. The R2S exper ...
... refunds into savings vehicles. The initiative is an ongoing collaboration among Washington University in St. Louis, Duke University, and Intuit, Inc., the makers of TurboTax.7 Using a randomized controlled trial, R2S tests the effect of behavioral interventions on depositing decisions. The R2S exper ...
IOSR Journal of Economics and Finance (IOSR-JEF)
... losses from risks that banks are exposed to. The importance of capital requirements therefore is to limit risk taking by banks. Capital requirements play an important role in the supervision and regulation of commercial banks. Recent economies have revealed the importance of bank regulations to hedg ...
... losses from risks that banks are exposed to. The importance of capital requirements therefore is to limit risk taking by banks. Capital requirements play an important role in the supervision and regulation of commercial banks. Recent economies have revealed the importance of bank regulations to hedg ...
Collateral versus project screening: a model of lazy banks
... codes are also the ones where firms have the least debt. 2 As we explain below, in the context of this article only the collateralized portion of a financial contract must be interpreted as debt. The remainder may be interpreted as either debt or equity. Consequently, the reader is free to think of ...
... codes are also the ones where firms have the least debt. 2 As we explain below, in the context of this article only the collateralized portion of a financial contract must be interpreted as debt. The remainder may be interpreted as either debt or equity. Consequently, the reader is free to think of ...
Paying off government debt
... who bears the burden of government debt. The database includes 12 countries with both debt and GDP data on the countries stretching back over a century. The paper shows that in addition to the level of the Debt/GDP ratio, anticipated future changes in this ratio, as well as the interest cost of cove ...
... who bears the burden of government debt. The database includes 12 countries with both debt and GDP data on the countries stretching back over a century. The paper shows that in addition to the level of the Debt/GDP ratio, anticipated future changes in this ratio, as well as the interest cost of cove ...
Does Corporate Ownership Structure Matter for Economic Growth?
... successful firms and economies improve their performance over time as well as relative to each other. Recent empirical studies have examined a variety of factors related to economic growth. Some of the determinants found in cross-country samples include education (Barro, 1991), financial structure ( ...
... successful firms and economies improve their performance over time as well as relative to each other. Recent empirical studies have examined a variety of factors related to economic growth. Some of the determinants found in cross-country samples include education (Barro, 1991), financial structure ( ...
Lecture Note One
... What is in This Note? • Overview of Modigliani-Miller Proposition I and II (No Tax) • Overview of Modigliani-Miller Proposition I and II (with Corporate Tax) • Overview of Modigliani-Miller Proposition I and II (with Corporate and Personal Tax) • Overview of Modigliani-Miller Proposition I and II ( ...
... What is in This Note? • Overview of Modigliani-Miller Proposition I and II (No Tax) • Overview of Modigliani-Miller Proposition I and II (with Corporate Tax) • Overview of Modigliani-Miller Proposition I and II (with Corporate and Personal Tax) • Overview of Modigliani-Miller Proposition I and II ( ...
Target Asset Allocation
... Bonds: Bonds are subject to interest rate risk. As the prevailing level of bond interest rates rise, the value of bonds already held in a portfolio decline. Portfolios that hold bonds are subject to declines and increases in value due to general changes in interest rates. HOLDRs: The investor should ...
... Bonds: Bonds are subject to interest rate risk. As the prevailing level of bond interest rates rise, the value of bonds already held in a portfolio decline. Portfolios that hold bonds are subject to declines and increases in value due to general changes in interest rates. HOLDRs: The investor should ...
internalization and market quality: an empirical
... to internalize their orders do not have a significant effect on quoted or effective spreads. They conclude that the presence of adverse selection is not economically significant, and that the regional exchanges may be able to realize sufficiently strong cost efficiencies. Other studies contend that ...
... to internalize their orders do not have a significant effect on quoted or effective spreads. They conclude that the presence of adverse selection is not economically significant, and that the regional exchanges may be able to realize sufficiently strong cost efficiencies. Other studies contend that ...
higher capital is not a substitute for stress tests
... same BHCs—those with $50 billion or more in total consolidated assets—to evaluate both capital adequacy in severe conditions and the quality of the internal processes that BHCs use to assess their own capital needs. In practice, there are two significant differences between DFAST and CCAR. First, in ...
... same BHCs—those with $50 billion or more in total consolidated assets—to evaluate both capital adequacy in severe conditions and the quality of the internal processes that BHCs use to assess their own capital needs. In practice, there are two significant differences between DFAST and CCAR. First, in ...
Foreign Currency Loans and Systemic Risk in Europe
... (2011), on the other hand, study loan application and approval data at a bank in Bulgaria; they find that foreign currency borrowing may be partly supply driven by banks hesitant to give longterm loans in the local currency.14 Furthermore, Brown, Ongena, and Yeşin (2013) show in a simple banking mod ...
... (2011), on the other hand, study loan application and approval data at a bank in Bulgaria; they find that foreign currency borrowing may be partly supply driven by banks hesitant to give longterm loans in the local currency.14 Furthermore, Brown, Ongena, and Yeşin (2013) show in a simple banking mod ...
Accounting for Business Combinations Executive Summary
... When a partial acquisition occurs (which is discussed later in this summary), the acquisition-date fair value of the noncontrolling interest should be recognized. When identifying the instruments that should be included in the noncontrolling interest, the buyer will need to consider the target’s or, ...
... When a partial acquisition occurs (which is discussed later in this summary), the acquisition-date fair value of the noncontrolling interest should be recognized. When identifying the instruments that should be included in the noncontrolling interest, the buyer will need to consider the target’s or, ...
Liquidity Coverage Ratio Completion Guide
... calculated net of any corresponding inflows that would result from contractual obligations for collateral to be provided to the credit union; this is conditioned on the credit union being legally entitled and operationally capable to re-use the collateral in new cash raising transactions once the co ...
... calculated net of any corresponding inflows that would result from contractual obligations for collateral to be provided to the credit union; this is conditioned on the credit union being legally entitled and operationally capable to re-use the collateral in new cash raising transactions once the co ...
The Systemic Risk of Energy Markets
... MES and the leverage are then used to compute the systemic risk measure (SRISK) that represents the amount of capital an institution would have to raise during another financial crisis. ...
... MES and the leverage are then used to compute the systemic risk measure (SRISK) that represents the amount of capital an institution would have to raise during another financial crisis. ...
Financialization
Financialization is a term sometimes used in discussions of the financial capitalism that has developed over the decades between 1980 and 2010, in which financial leverage tended to override capital (equity), and financial markets tended to dominate over the traditional industrial economy and agricultural economics.Financialization describes an economic system or process that attempts to reduce all value that is exchanged (whether tangible or intangible, future or present promises, etc.) into a financial instrument. The intent of financialization is to be able to reduce any work product or service to an exchangeable financial instrument, like currency, and thus make it easier for people to trade these financial instruments.Workers, through a financial instrument such as a mortgage, may trade their promise of future work or wages for a home. The financialization of risk sharing is what makes possible all insurance. The financialization of a government's promises (e.g., US government bonds) is what makes possible all government deficit spending. Financialization also makes economic rents possible.