Existing debts

Ebook "Audit and accounting guides - Depository and lending institutions: Banks and savings institutions, credit unions, finance companies, and mortgage companies" offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

859p tuongnhuoclan 28-11-2023 3 3   Download

To improve food insecurity interventions, we sought to better understand the hypothesized bidirectional relationship between food insecurity and health care expenditures. A bidirectional relationship exists between food insecurity and health care expenditures, but the strength of either direction appears unequal.

10p vigamora 25-05-2023 3 2   Download

Agriculture remains the mainstay of Indian economy. The major contribution for the Indian agriculture is supported by the marginal and small farmers. Agriculture is most important for the sustainable development. Until 1935, the major sources of funds for the farmers were the professional money lenders. Due to their unduly high rate of interest, farmers were heavily burdened with debts, which lead to the riots and even miserable suicides. Later, Government of India has undertaken those issues and established agricultural credit policy through various institutional agencies.

6p trinhthamhodang1218 26-02-2021 8 0   Download

Chapter 30 - The basics of finance. After studying this chapter you will be able to understand: How to define financial markets and the market for loanable funds? What factors affect supply and demand for loanable funds? What differences exist between debt, equity, and their associated assets?...

13p koxih_kothogmih6 22-09-2020 16 0   Download

This paper investigates the interaction between non-standard debt investment (NSDI) and non-principal-guaranteed wealth management products (WMPs) of commercial banks in China after controlling the influences of several bank-specific and regulatory determinants. A credit switching model is employed to illustrate the mechanism in which special interest vehicles (SIVs) serve as the conduits for parent banks to conduct regulatory arbitrage by trade-off between on-balance-sheet funding strategy NSDI and off-balance-sheet financing via consignment of WMPs.

18p nguyenanhtuan_qb 09-07-2020 20 0   Download

After studying this chapter you will be able to understand: How to define financial markets and the market for loanable funds? What factors affect supply and demand for loanable funds? What differences exist between debt, equity, and their associated assets?...

25p nanhankhuoctai1 06-05-2020 7 1   Download

This study provides a contribution to the existing literature on the role of business groups in the world and in Pakistan in particular. The analysis shows that stock market and accounting performance measures of Pakistani group unaffiliated firms are significantly superior to those of affiliated firms. This study further investigated that groups subsidize their unprofitable firms, which is associated with negative effect of cash flow dummy that reduce significantly the value of affiliated firm’s Tobin’s q more than unaffiliated firms.

11p covid19 19-04-2020 23 0   Download

The paper investigates the effects of domestic vs. external debt on money demand using US data from 1966Q1 to 2011Q1 period. The cointegration analysis reveals that there is no long-term equilibrium between external debt and money demand, suggesting the US government fails to effectively convert the proceeds from public debt into increased perceived private wealth. On the other hand, the existence of a long run positive correction between domestic debt and money demand implies that domestic bondholders view interest income as extra wealth, without fully discount future tax liabilities.

7p 035522894 13-04-2020 32 0   Download

Over the past few decades, numerous research across the globe has been conducted to examine the impact of firm performance on its stock return. The findings of these studies have been varied. In spite of the long standing research in this area, several attempt towards exploring this relationship has led to limited success owing largely to the existence of volatility across different stock markets. The variance in the volatility in these markets make it extremely difficult to obtain a uniform measure.

12p viankara2711 04-12-2019 17 1   Download

The paper aims at exploring the relationship between bad debt and cost efficiency in Vietnamese commercial banks in the years 2007–2013. The results show that the cost efficiency in Vietnamese commercial banks is 52.6% and there exists a direct relationship between bad debt and cost efficiency.

16p danhnguyentuongvi27 18-12-2018 35 3   Download

Advocates of lower statutory tax rates argue that reduced rates would increase economic growth, increase saving and investment, and boost productivity. Skeptics of this view argue that higher tax revenues are necessary for debt reduction, that tax rates on high-income taxpayers are too low (i.e., they violate the “Buffett rule”), and that higher tax rates on high-income taxpayers would moderate increasing income inequality.

70p trinhcaidat 19-04-2013 41 4   Download

Every author owes debts more numerous than he can mention. Of some, he is barely aware, though they are no less real for that. More troubling are those that run so deeply that they cannot easily if ever be repaid, and certainly not by the bare acknowledgment of their existence. Still, it remains important to mention them, even if the gesture is brief and fleeting. I first became interested in epistemological issues surrounding the law about five years ago, having previously devoted myself to the philosophy of science and applied epistemology....

256p haiduong_1 27-02-2013 39 5   Download

The Ecosystem Capital Physical Balance Sheet brings together the physical ecosystem assets (from Table [F1]) and the physical debts or liabilities that the economy contracts to future generation when degrading nature. This concept of physical liability does not exist in the SNA where both financial and non-financial assets are balanced by debts which are all recorded in the financial tables. This practice conforms to the analysis of the economic system.

0p bin_pham 06-02-2013 35 3   Download

The different implications of high government debt and unsustainable public finances should be reflected in prices for government securities. The existence and implementation of the European fiscal framework should therefore have a twofold effect. First, the credibility of the European fiscal framework and its ability to deter “excessive” deficits and debt in the perception of market participants generally affect future risks associated with liabilities of all member states.

52p taisaovanchuavo 23-01-2013 43 5   Download

One of our main goals in analysing the flows of corporate credit is to trace the effect of a policy shock, such as the introduction of the CBA on the determinants of these flows. The theoretical literature suggests that policy may have an effect on credit supply and demand in various ways. Thus changes in monetary policy do affect banks’ and firms’ behavior due to the existence of a transmission mechanism through which monetary shocks affect real economic performance.

51p enterroi 01-02-2013 46 3   Download

There are significant advantages to Trichet bonds over other discussed solutions to the sovereign debt problem. One such proposed solution is the issuance of “Euro Bonds” guaranteed by the Eurozone countries or the EU itself for the purpose of redeeming sovereign bonds by market purchases, or by lending the proceeds to the countries involved for them to acquire their debt. Apart from the considerable political obstacles to such a program, the undertaking actually makes it less likely that existing self-interested debt-holders will sell in the market.

27p taisaocothedung 12-01-2013 56 3   Download

The creation of Trichet bonds will result in various advantages both in comparison to the present unstable situation and other proposed solutions. First, the long duration of Trichet bonds will eliminate the immediate crisis caused by short term expiration of significant amounts of debt which is looming over Greece, Ireland, Portugal, Spain and possibly other EU countries. Second, the guarantee of the principal with the zero-coupon ECB bond collateral increases the quality of the Trichet Bonds compared to existing sovereign debt.

14p taisaocothedung 12-01-2013 46 1   Download

Convertible bonds can be difficult to value, given their hybrid nature of containing elements of both debt and equity. Further complications arise due to the frequent presence of additional options such as callability and puttability, and contractual complexities such as trigger prices and “soft call” provisions, in which the ability of the issuing firm to exercise its option to call is dependent upon the history of its stock price.

28p taisaocothedung 12-01-2013 61 7   Download

This magnification of credit risk for preferred stocks occurs essentially because of their payoff structure. If the firm is liquidated at a low value, all other debt holders are paid first and only then are the preferred holders paid. This credit risk is not rewarded with participation in the firm’s upside as it is for common equity holders. Hence, when firm value becomes low, preferred stocks are more acutely exposed to credit risk than common stocks holders.

0p quaivattim 04-12-2012 57 3   Download

Despite the fact that some distressed investors have abandoned the market in the last few years as the supply of new defaulted debt has diminished, there still exists an impressive number of investors who specialize in this rather unique asset class. The primary vehicle for investing is a limited partnership, whereby a particular distressed-asset investment manager raises funds from financial institutions and wealthy individuals.

23p quaivattim 04-12-2012 70 2   Download