Results 41 to 50 of about 344 (202)

Opportunities and challenges of implementing asset-backed securities in Indonesia

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Budget constraints continue to hinder the Indonesian government’s ability to maximize infrastructure development. In order to address these limitations, innovative financing methods are essential for accelerating infrastructure projects with restricted ...
Winda Prajaningtyas, Agung Dinarjito
doaj   +1 more source

Asset securitization problems and prospects

Corporate Ownership and Control, 2008
Applying off balance sheet financing mechanism is largely driven by its practicality, flexibility, and the most importantly it provides a platform for cheaper capital and solves many accounting related issues. Off balance sheet financing, particularly asset securitization, will continue to become the most dominant financing alternatives in view of its ...
Arumugam Seetharaman, John Rudolph Raj, A.S. Saravanan   +2 more
openaire   +1 more source

The importance of considering regimes in long‐term asset allocation to real estate

Real Estate Economics, EarlyView.
Abstract We investigate the long‐term, regime‐dependent asset allocation of an investor's wealth in a mixed‐asset portfolio that includes publicly traded real estate. We show that augmenting standard VAR models with Markov‐switching features not only improves predictive power for asset returns but also introduces economically meaningful horizon effects
Massimo Guidolin, Mingwei (Max) Liang, Milena Petrova   +2 more
wiley   +1 more source

The instrument of asset securitization on the basis of investment funds

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
This article explores the instruments of asset securitization on the basis of investment funds According to the proposed national model of asset securitization on the basis of investment funds developed the financial instruments, which provide its ...
O.S. Novak
doaj  

QUANTITATIVE INDICATORS OF THE SECURITIZATION OF ASSETS [PDF]

Economy and Sociology, 2018
Securitization is instrumental in return on capital increment through the withdrawal from the balance oflending activities being accompanied by off-balance incomes flow from fees, which are less capital-intensive.
Denis VOSTRICOV
doaj  

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

Global Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley   +1 more source

Australia and the Path Not Taken: The Declining Independence and Influence of Middle Powers

Global Policy, EarlyView.
ABSTRACT Australian foreign policy has famously been distinguished by the search for ‘great and powerful friends’. However, Australia's relationship with its current notional protector and key ally—the United States—has generally had more costs than benefits and, I argue, has consequently not been in Australia's much‐invoked ‘national interest ...
Mark Beeson
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

APPLICATION OF ASSET SECURITIZATION IN FINANCING AGRICULTURE IN SERBIA

Ekonomika Poljoprivrede (1979), 2013
This paper aims to point out the possibilities of applying asset securitization in financing the Serbian agriculture. Government subsidies and banking loans do not provide sufficient funds so new sources of financing are in need.
Vera Mirović, Dragana Bolesnikov
doaj  

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source