Results 101 to 110 of about 65,859 (324)
De‐Dollarization Is a Plausible Outcome of the New Washington Consensus
Global Policy, EarlyView.ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley +1 more source
Determinantes do Bond Spread e do Credit Default Swap: Por que são diferentes? O caso da Petrobras
Revista Contabilidade & Finanças, 2016 Neste artigo, estudamos os principais determinantes do risco de crédito da Petrobras, medido por meio dos asset swap spreads (ASW) e dos credit default swaps (CDS), replicando os principais trabalhos sobre o tema e analisando se os dois produtos apreçam ...
Fernando Nascimento de Oliveira +1 more
doaj +1 more source
Pricing default swaps: empirical evidence [PDF]
In this paper we compare market prices of credit default swaps with model prices. We show that a simple reduced form model with a constant recovery rate outperforms the market practice of directly comparing bonds' credit spreads to default swap premiums.
Houweling, P., Vorst, A.C.F.
core +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
Default swaps and hedging credit baskets [PDF]
We investigate the pricing of basket credit derivatives and their hedging with single name credit default swaps (CDS) based on a model for the joint dynamics of the fair CDS spreads.
Schmidt, Wolfgang M.
core
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
RisksCarbon risk, a type of climate risk, is expected to have a crucial impact, especially on high-carbon-emitting, “polluting” firms as opposed to less carbon-intensive, “clean” ones.
Aimee Jean Batoon, Edit Rroji
doaj +1 more source
Crisis financiera internacional: enfoque en instrumentos y riesgos
Pensamiento Crítico, 2011 La crisis financiera 2008 fue muy diferente respecto a otras crisis financieras porque en esta el mercado de capitales tenía instrumentos financieros muy sofisticados que tuvieron dos características: por un lado, permitieron estructurar deuda a través ...
Carlos Palomino Selem
doaj +1 more source
Disentangling the Information Content of Government Bonds and Credit Default Swaps: An Empirical Analysis on Sovereigns and Banks [PDF]
, 2016 Michele Leonardo Bianchi, Marco Rocco
openalex +1 more source
Labour Mobility and Conditional Conservative Accounting
Accounting &Finance, EarlyView.ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley +1 more source