Results 151 to 160 of about 338,561 (210)

Non-Financial Liabilities and Effective Corporate Restructuring

SSRN Electronic Journal, 2023
Many countries’ insolvency systems focus on restructuring financial liabilities, and ignore operational liabilities such as leases and long-term supplier contracts. We model insolvency procedures with and without operational restructuring options. Such options avoid excessive liquidation of firms with significant non-financial obligations.
Becker, Bo, Josephson, Jens
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Liability of the European Financial Authorities

2022
Abstract This chapter provides an overview and discussion of the liability of the European financial authorities. Such are: (i) the European Securities and Markets Authority (ESMA), (ii) the European Banking Authority (EBA), (iii) the European Insurance and Occupational Pensions Authority (EIOPA), (iv) the European Systemic Risk Board ...
Danny Busch, Christos V Gortsos
openaire   +3 more sources

Liability of financial regulators: Defensive conduct or careful supervision?

Journal of Banking Regulation, 2009
Liability of financial regulators is a controversial topic in Europe. Some countries have statutory protections in place to protect their financial regulators from being sued, while other countries are submitting their financial regulators to normal liability rules. The main argument for protection can be found in the chilling effect the threat of tort
openaire   +2 more sources

Corporate limited liability and the financial liabilities of firms

Cambridge Journal of Economics, 2009
This paper examines the recent proposal to eliminate the limited liability of company owners, in the context of the overall composition of the financial liabilities of firms. The traditional neo-classical view of the firm holds that the relative price of different financing only affects the way in which firms finance their activities.
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The liabilities of financial institutions

Journal of Banking Regulation, 2001
The purpose of this paper is to consider the different heads of liability which may attach to banks and other financial institutions if they become mixed up in frauds committed by their customers or by third parties with whom they have no contractual relationship.
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Pension liabilities and conservative financial reporting*

Asia-Pacific Journal of Accounting & Economics, 2019
We investigate the relationship between a firm’s conditional financial reporting policy and the tendency to understate pension liabilities in the statement of financial position.
Kyongsun Heo, Jaeyon Chu, Jennifer Jae-Young Kim, Jinhan Pae   +3 more
openaire   +1 more source

Asset Liability Management in Financial Planning

The Journal of Wealth Management, 2008
The authors study several models that manage, in an integrated fashion, the asset and liability needs of an individual investor. The models are tested using the typical assets of household portfolios, including real estate in the case of both stochastic and deterministic liabilities.
Stephan Höcht, Ng Kah Hwa, Christoph G. Rösch, Rudi Zagst   +3 more
openaire   +1 more source