Results 61 to 70 of about 14,859 (208)

Regulating Complexity in Financial Markets [PDF]

open access: yes, 2009
As the financial crisis has tragically illustrated, the complexities of modern financial markets and investment securities can trigger systemic market failures.
Backlund, Sandra, Thollander, Patrik
core   +1 more source

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

open access: yesContemporary 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

Collapsing Corporate Structures: Resolving the Tension Between Form and Substance [PDF]

open access: yes, 2004
Opus Alchemicum explores the fabrication of “reality” upon imagination, and the affective relation between ideas and matter in the built environment. Like an alchemic experiment, through the manipulation of real facts and their transformation into myth ...
Schwarcz, Steven L.
core   +2 more sources

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, 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

Markets, Systemic Risk, and the Subprime Mortgage Crisis [PDF]

open access: yes, 2008
The recent subprime mortgage meltdown is undermining financial market stability and has the potential to cause a true systemic breakdown, collapsing the world\u27s financial systems like a row of dominoes.
Schwarcz, Steven L.
core   +1 more source

Bringing Nuance to Real Estate Financialisation: Insights From Brazil

open access: yesArea, 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

Too Interconnected To Fail: Financial Contagion and Systemic Risk In Network Model of CDS and Other Credit Enhancement Obligations of US Banks [PDF]

open access: yes
Credit default swaps (CDS) which constitute up to 98% of credit derivatives have had a unique, endemic and pernicious role to play in the current financial crisis.
Ali Rais Shaghaghi   +3 more
core  

Blurring Migrant Solidarity: Navigating the Troubled Regime of ‘Helping Others’ From the Urban Ground of Palermo

open access: yesArea, EarlyView.
ABSTRACT This paper explores migrant solidarity in the aftermath of the 2015 so‐called ‘migration crisis’ from the ground of the Southern Italian ‘solidarity city’ of Palermo, building on ethnographic material collected across 2022/2023. It argues that migrant solidarity both resists and reproduces racialised borders, as it is never entirely and ...
Francesca Guarino
wiley   +1 more source

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