Results 221 to 230 of about 2,476 (261)
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OPTIMAL STRATEGIES FOR THE ISSUANCES OF PUBLIC DEBT SECURITIES
International Journal of Theoretical and Applied Finance, 2004We describe a model for the optimization of the issuances of Public Debt securities developed together with the Italian Ministry of Economy and Finance. The goal is to determine the composition of the portfolio issued every month which minimizes a specific "cost function".
Adamo M +14 more
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2007
Abstract The legal life of the debt (or the ‘claim’, as it is referred to by some secured transactions laws) secured by a security right is not a matter for security law but for contract law.1 Security law must, however, determine three general points with respect to the debt secured by the security right::
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Abstract The legal life of the debt (or the ‘claim’, as it is referred to by some secured transactions laws) secured by a security right is not a matter for security law but for contract law.1 Security law must, however, determine three general points with respect to the debt secured by the security right::
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The Pricing of Options on Debt Securities
The Journal of Financial and Quantitative Analysis, 1980In this paper we present a method for valuing American and European put and call options on debt securities. Although no exhange-traded options of this type currently exist in the United States, the Chicago Board Options Exchange plans to introduce option contracts on several government bonds, and the Chicago Board of Trade petitioned the Commodities ...
Richard J. Rendleman, Brit J. Bartter
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2021
The 2003 reform introduced the possibility for SRLs to issue debt securities, governed by Article 2483 of the Italian Civil Code.The Chapter aims to provide a complete description of all aspects of this new form of financing, including the general characteristics of debt securities, the decision to issue debt securities, changes to the terms and ...
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The 2003 reform introduced the possibility for SRLs to issue debt securities, governed by Article 2483 of the Italian Civil Code.The Chapter aims to provide a complete description of all aspects of this new form of financing, including the general characteristics of debt securities, the decision to issue debt securities, changes to the terms and ...
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2018
Abstract This chapter discusses securities. Securities are an important and complex category of intangible. A ‘security’ is defined as a fungible financial instrument, offered for sale on identical terms to multiple investors on first issue, and thereafter generally traded in a market that facilitates its free transfer.
Marcus Smith, Nico Leslie
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Abstract This chapter discusses securities. Securities are an important and complex category of intangible. A ‘security’ is defined as a fungible financial instrument, offered for sale on identical terms to multiple investors on first issue, and thereafter generally traded in a market that facilitates its free transfer.
Marcus Smith, Nico Leslie
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Journal of Accounting Research, 1999
This paper exploits the features of trust preferred stock to examine several tax and financial reporting issues. Trust preferred stock, first issued in 1993, was engineered to be treated as preferred stock for financial statement purposes and as debt for tax purposes (i.e., payments on trust preferred stock are deductible by the issuer).' Our analyses ...
Ellen Engel +2 more
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This paper exploits the features of trust preferred stock to examine several tax and financial reporting issues. Trust preferred stock, first issued in 1993, was engineered to be treated as preferred stock for financial statement purposes and as debt for tax purposes (i.e., payments on trust preferred stock are deductible by the issuer).' Our analyses ...
Ellen Engel +2 more
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Security Risk Assessment and Management as Technical Debt
2019 International Conference on Cyber Security and Protection of Digital Services (Cyber Security), 2019The endeavor to achieving software security consists of a set of risk-based security engineering processes during software development. In iterative software development, the software design typically evolves as the project matures, and the technical environment may undergo considerable changes.
Holvitie Johannes, Rindell Kalle
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Issuance overpricing of China's corporate debt securities
Journal of Financial Economics, 2022Jinfan Zhang
exaly
The secured credit premium and the issuance of secured debt
Journal of Financial Economics, 2022Efraim Benmelech +2 more
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2019
This chapter discusses why companies borrow money, the various sources of debt capital, and the rules relating to secured and unsecured borrowing. An obvious reason why companies borrow is because the company is struggling financially, and so other forms of capital will prove insufficient to meet the company's debts or liabilities. In such a case, debt
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This chapter discusses why companies borrow money, the various sources of debt capital, and the rules relating to secured and unsecured borrowing. An obvious reason why companies borrow is because the company is struggling financially, and so other forms of capital will prove insufficient to meet the company's debts or liabilities. In such a case, debt
openaire +1 more source