Results 71 to 80 of about 25,762 (231)

Universities as the Next Counterintelligence Battleground in Geopolitical Contests

Global Policy, EarlyView.
ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro, Sascha‐Dominik Dov Bachmann   +1 more
wiley   +1 more source

Tranching, CDS and Asset Prices: How Financial Innovation Can Cause Bubbles and Crashes [PDF]

We show how the timing of financial innovation might have contributed to the mortgage boom and then to the bust of 2007-2009. We study the effect of leverage, tranching, securitization and CDS on asset prices in a general equilibrium model with ...
Ana Fostel, John Geanakoplos
core  

The Inherent Irrationality of Judgment Proofing [PDF]

, 1999
In recent articles in the Yale Law Journal and the Stanford Law Review, Professor Lynn M. LoPucki has sparked much academic discussion arguing that recent developments in corporate law have led to an erosion in the system of corporate liability, such ...
Schwarcz, Steven L.
core   +2 more sources

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

Securitization, Credit Rating and Issuers’ Characteristics

BBR: Brazilian Business Review, 2014
Given the growth of securitization through Credit Receivables Investment Funds (Fundos de Investimento em Direitos Creditórios - FIDCs) in Brazil in recent years, this work aims to investigate empirically the relationship between securitization and ...
Mauricio Palmada Fernandes, Hsia Hua Sheng, Mayra Ivanoff Lora   +2 more
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

What is Securitization? And for What Purpose? [PDF]

, 2012
In Re: Defining Securitization, Professor Jonathan Lipson attempts to define a “true” securitization transaction, ultimately characterizing it as “a purchase of primary payment rights by a special purpose entity that (1) legally isolates such payment ...
Schwarcz, Steven L.
core   +2 more sources

Bringing Nuance to Real Estate Financialisation: Insights From Brazil

Area, EarlyView.
ABSTRACT Real estate has re‐emerged as an object of inquiry in geography and urban studies in recent years, particularly through the lens of the financialisation debate. The literature on financialisation has extensively documented how finance has reshaped real estate markets, often prioritising short‐term rent extraction in ways that can undermine ...
Stefano Pagin, Daniel Sanfelici
wiley   +1 more source

CASH vs. SYNTHETIC CDOs

Studies and Scientific Researches: Economics Edition, 2015
During the past few years, in the recent post-crisis aftermath, global asset managers are constantly searching new ways to optimize their investment portfolios while financial and banking institutions around the world are exploring new alternatives to ...
Silviu Eduard Dinca
doaj   +1 more source

Securitization and Post-Crisis Financial Regulation [PDF]

, 2016
There are few types of securities as internationally traded as those issued in securitization (also spelled securitisation) transactions. The post-financial crisis regulatory responses to securitization in the United States and Europe are, at least in ...
Schwarcz, Steven L.
core   +1 more source