Results 11 to 20 of about 9,926 (288)

Reflections and Improvements on China’s Asset-Backed Securities Information Disclosure System

open access: yesContemporary Social Sciences
Asset-backed securities are developed through complex processes such as asset restructuring and credit enhancement. Therefore, the information asymmetry between issuers and investors is greater compared to traditional securities, which imposes higher ...
Zhao Mingxin
doaj   +3 more sources

Common structures of asset-backed securities and their risks [PDF]

open access: yesCorporate Ownership and Control, 2005
In recent years, one area of growing concern in corporate governance is the accounting and transfer of risk using special purpose entities (or trusts). Such entities are used widely in issuing asset-backed securities. This paper provides an overview of the asset-backed securities market, and discusses the common structures used in this market to ...
Tarun Sabarwal
openaire   +3 more sources

ANALYSIS OF HOME OWNERSHIP FINANCING FOR ISLAMIC BANKS IN INDONESIA THROUGH SHARIA ASSET BACKED SECURITIES-PARTICIPATION LETTER

open access: yesAmwaluna: Jurnal Ekonomi dan Keuangan Syariah, 2020
This research was conducted to find out the financing opportunities of home ownership financing for Islamic banks through Sharia Asset Backed Securities-Participation Letters (EBAS-SP) in Indonesia.
Suci Aprilliani Utami   +2 more
doaj   +1 more source

The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample
afshin ahmadi looye   +3 more
doaj   +1 more source

Legal and Economic Aspects of Debt Securitisation with Involvement of Special Purpose Corporation1

open access: yesWroclaw Review of Law, Administration and Economics, 2021
Securitisation is an asset management method aimed at issuing securities based on a separate set of claims. With this method, private entities and public entities delivering public tasks can have access to investment financing or operational financial ...
Szydło Wojciech
doaj   +1 more source

Asset inflation and monetary policy

open access: yesPSL Quarterly Review, 2013
Asset inflation is characterised by an increase in the prices of assets while output prices are relatively stable or on a decline. In the event of asset inflation, international coordination of monetary policy is an observable trend.
C.P. KINDLEBERGER
doaj   +1 more source

L'aumento dei prezzi delle attività e la politica monetaria

open access: yesMoneta e Credito, 2013
Asset inflation is characterised by an increase in the prices of assets while output prices are relatively stable or on a decline. In the event of asset inflation, international coordination of monetary policy is an observable trend.
C.P. KINDLBERGER
doaj   +1 more source

Being Naked - et Quo hinc?: Developing a ‘Skin-in-the-Game’ Solution for Credit Default Swaps

open access: yesInternational Journal of Financial Studies, 2022
A credit default swap (CDS) is a derivative financial instrument that provides insurance against credit risk. CDSs on subprime Asset Backed Securities (ABSs) paved the way for securitizers to hedge the credit risk of the underlying subprime loans during ...
Shanuka Senarath   +4 more
doaj   +1 more source

Developing New Financing Instruments for Iran’s Higher Education System (Case Study: Mortgage Securities Model) [PDF]

open access: yesIranian Journal of Finance, 2019
Optimizing the financing of Iran's higher education system faces major challenges such as smallness of the private sector, lack of a competitive market in knowledge production, the state's small role in higher education, and also the absence of new ...
Atiyeh Dadjoye Tavakoli   +3 more
doaj   +1 more source

Shadow Bank Systems in European Affairs: Measuring Capability of Fraud Risk in Special Reports

open access: yesEuropean Journal of Social Impact and Circular Economy, 2022
In the last twenty years, the European Court of Auditors has placed increasing importance on the production of “special reports” examining the economy, efficiency and effectiveness of EU spending. This institutional focus on performance audit, alongside
Stefano de Nichilo
doaj   +1 more source

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