Results 91 to 100 of about 79,339 (346)

Default risk sharing between banks and markets : the contribution of collateralized debt obligations [PDF]

, 2005
This paper contributes to the economics of financial institutions risk management by exploring how loan securitization a.ects their default risk, their systematic risk, and their stock prices.
Franke, Günter, Krahnen, Jan Pieter
core   +2 more sources

Securitization, Ratings, and Credit Supply

Journal of Finance, 2019
We develop a framework to explore the effect of credit ratings on loan origination and securitization. In the model, banks privately screen and originate loans and then issue securities that are backed by loan cash flows.
Brendan Daley, Brett Green, Victoria Vanasco   +2 more
semanticscholar   +1 more source

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

Securitization in East Asia [PDF]

Securitization offers a range of benefits for Asiaâs financial systems and economies as a mechanism to assist funding and investment. As a form of structured finance, reliable and efficient securitization can assist development by enabling financial ...
Arner, Douglas, Lejot , Paul, Schou-Zibell, Lotte   +2 more
core  

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?

Abacus, EarlyView.
The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley   +1 more source

THE IMPACT OF SFAS166/167 ON BANK LIQUIDITY AND LENDING

Journal of Financial Management, Markets and Institutions
This study examines whether, and to what extent, SFAS166/167 changed the role of securitization in bank liquidity and lending activities. We compare the sensitivity of on-balance sheet loan growth to the loan portfolio liquidity index proposed by ...
QIUHONG ZHAO, DANA A. FORGIONE
doaj   +1 more source

The 2011 Diane Sanger Memorial Lecture Protecting Investors in Securitization Transactions: Does Dodd–Frank Help, or Hurt? [PDF]

, 2012
Securitization has been called into question because of its role in the recent financial crisis. Schwarcz examines the potential flaws in the securitization process and compare how the Dodd–Frank Act treats them.
Schwarcz, Steven L.
core   +2 more sources

“You Are Safe Now”: Migrant Youth Constructions of Safety and Schooling in the U.S.

Anthropology &Education Quarterly, EarlyView.
ABSTRACT Drawing on multisited ethnographic research with migrant families from Brazil, El Salvador, Guatemala, and Honduras who were detained, separated, or endured prolonged transit due to US immigration policies, we articulate how ideas of “relational safety” are situated in relationships with people, place, and time. Contrasting abundant literature
Michelle J. Bellino, Gabrielle Oliveira
wiley   +1 more source

Entitlement by Registration: Regulated Deregulation and the Formalisation of Short‐Term Rentals in Lisbon

Antipode, EarlyView.
Abstract One of the primary mechanisms used to regulate short‐term rentals (STRs) is the creation of a registry. However, far from being a measure to mitigate the impact of this market, we argue that by issuing licences, governments have effectively transformed STRs into legally protected assets, giving landlords and investors the stability to operate ...
Gianluca Bei, Agustín Cocola‐Gant
wiley   +1 more source

(Un)safe Spaces: Navigating Risk and Protection in Pakistani Women's Hostels

Antipode, EarlyView.
Abstract This paper contributes to feminist urban geographies by drawing attention to gendered danger in the supposedly “safe” space of a women's hostel in urban Pakistan. While hostels are supposed to protect women against male sexual violence, residents suffer physical, financial, emotional, and reputational forms of danger.
Yasmeen Arif
wiley   +1 more source