Accounting discretion of banks during a financial crisis / / Luc Laeven, Harry Huizinga
| Accounting discretion of banks during a financial crisis / / Luc Laeven, Harry Huizinga |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 41 p. : ill |
| Altri autori (Persone) | HuizingaHarry |
| Collana | IMF Working Papers |
| Soggetto topico |
Banks and banking
Accounting - Corrupt practices Banks and Banking Financial Risk Management Investments: General Industries: Financial Services Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation International Financial Markets General Financial Markets: General (includes Measurement and Data) Banking Finance Financial services law & regulation Investment & securities Loans Loan loss provisions Asset valuation Securities State supervision Asset-liability management Financial instruments |
| ISBN |
1-4623-3255-2
1-4518-7354-9 1-282-84413-X 9786612844133 1-4527-3492-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910788226703321 |
Laeven Luc
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting discretion of banks during a financial crisis / / Luc Laeven, Harry Huizinga
| Accounting discretion of banks during a financial crisis / / Luc Laeven, Harry Huizinga |
| Autore | Laeven Luc |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 41 p. : ill |
| Disciplina | 332.01 |
| Altri autori (Persone) | HuizingaHarry |
| Collana | IMF Working Papers |
| Soggetto topico |
Banks and banking
Accounting - Corrupt practices Asset valuation Asset-liability management Banking Banks and Banking Banks Depository Institutions Finance Financial Institutions and Services: Government Policy and Regulation Financial instruments Financial Risk Management Financial services law & regulation General Financial Markets: General (includes Measurement and Data) Industries: Financial Services International Financial Markets Investment & securities Investments: General Loan loss provisions Loans Micro Finance Institutions Mortgages Securities State supervision |
| ISBN |
9786612844133
9781462332557 1462332552 9781451873542 1451873549 9781282844131 128284413X 9781452734927 1452734925 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Intro -- Contents -- I. Introduction -- II. Tobin's q Value and Market Discounts -- III. The Data -- IV. Market Discounts and Valuation Effects of Real Estate Related Assets -- A. Empirical Evidence on Market Discounts -- B. Banks' Stock Price Reaction to Amendments of Fair Value Accounting Rules -- V. Accounting Discretion on Impaired Assets and Asset Classification -- A. Accounting Discretion on Accounting for Bad Loans -- B. Classification of Mortgage-Backed Securities -- VI. Conclusions -- References -- Appendix -- Variable Definitions and Data Sources -- Tables -- 1. Summary Statistics for 2008, Quarterly Data -- 2. Tobin's q and Real Estate Related Assets in 2008 -- 3. Tobin's q and Real Estate Related Assets in 2001-2007 -- 4. Tobin's q Real Estate Related Assets and Asset Size -- 5. Tobin's q and Additional Balance Sheet and Off-balance Sheet Items -- 6. Event Study of New FASB Rules on Fair Value Accounting for Illiquid Assets (FAS 157), Announced on October 10, 2008 -- 7. Event Study of FASB Amendments to Fair Value Accounting of Hard-to-Value Assets, Announced on April 9, 2009 -- 8. Loan Loss Provisions and Net Loan Charge-offs in 2008 -- 9. Share of Mortgage-backed Securities that is Held-to-Maturity in 2008 -- 10. Share of Non-Guaranteed Mortgage-backed Securities that is Held-to-Maturity in 2001-2007 -- Figures -- 1. Tobin's q and Share of Zombie Banks -- 2. Real Estate Loans and Mortgage-backed Securities -- 3. Share of Mortgage-backed Securities that is Held-to-Maturity -- 4. Fair Value of Mortgage-backed Securities Relative to Amortized Cost -- 5. Tier 1 Capital Ratio and Share of Tier 1 Capital in Total Capital. |
| Record Nr. | UNINA-9910970438903321 |
Laeven Luc
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Reader in International Corporate Finance, 1 [[electronic resource]]
| A Reader in International Corporate Finance, 1 [[electronic resource]] |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2006 |
| Descrizione fisica | 1 online resource (418 p.) |
| Disciplina | 658.15 |
| Soggetto topico |
Corporations
Corporations - Finance International finance |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-54773-1
9786610547739 0-8213-6699-8 1-4294-0213-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; FOREWORD; ACKNOWLEDGMENTS; INTRODUCTION; VOLUME I. PART I. LAW AND FINANCE; VOLUME I. PART II. CORPORATE GOVERNANCE; VOLUME I. PART III. BANKING; INDEX |
| Record Nr. | UNINA-9910452079203321 |
Laeven Luc
|
||
| Washington, : World Bank Publications, 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Reader in International Corporate Finance, 1 [[electronic resource]]
| A Reader in International Corporate Finance, 1 [[electronic resource]] |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2006 |
| Descrizione fisica | 1 online resource (418 p.) |
| Disciplina | 658.15 |
| Soggetto topico |
Corporations
Corporations - Finance International finance |
| ISBN |
1-280-54773-1
9786610547739 0-8213-6699-8 1-4294-0213-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; FOREWORD; ACKNOWLEDGMENTS; INTRODUCTION; VOLUME I. PART I. LAW AND FINANCE; VOLUME I. PART II. CORPORATE GOVERNANCE; VOLUME I. PART III. BANKING; INDEX |
| Record Nr. | UNINA-9910777641603321 |
Laeven Luc
|
||
| Washington, : World Bank Publications, 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Reader in International Corporate Finance, 1
| A Reader in International Corporate Finance, 1 |
| Autore | Laeven Luc |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2006 |
| Descrizione fisica | 1 online resource (418 p.) |
| Disciplina | 658.15 |
| Soggetto topico |
Corporations
Corporations - Finance International finance |
| ISBN |
9786610547739
9781280547737 1280547731 9780821366998 0821366998 9781429402132 142940213X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; FOREWORD; ACKNOWLEDGMENTS; INTRODUCTION; VOLUME I. PART I. LAW AND FINANCE; VOLUME I. PART II. CORPORATE GOVERNANCE; VOLUME I. PART III. BANKING; INDEX |
| Record Nr. | UNINA-9910956690403321 |
Laeven Luc
|
||
| Washington, : World Bank Publications, 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Reader in International Corporate Finance, 2 [[electronic resource]]
| A Reader in International Corporate Finance, 2 [[electronic resource]] |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2006 |
| Descrizione fisica | 1 online resource (472 p.) |
| Disciplina | 658.15 |
| Soggetto topico | Corporations |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-54774-X
9786610547746 0-8213-6701-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; FOREWORD; ACKNOWLEDGMENTS; INTRODUCTION; VOLUME II. PART I. CAPITAL MARKETS; VOLUME II. PART II. CAPITAL STRUCTURE AND FINANCIAL CONSTRAINTS; VOLUME III. PART III. POLITICAL ECONOMY OF FINANCE; INDEX |
| Record Nr. | UNINA-9910452068703321 |
Laeven Luc
|
||
| Washington, : World Bank Publications, 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Reader in International Corporate Finance, 2 [[electronic resource]]
| A Reader in International Corporate Finance, 2 [[electronic resource]] |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | Washington, : World Bank Publications, 2006 |
| Descrizione fisica | 1 online resource (472 p.) |
| Disciplina | 658.15 |
| Soggetto topico | Corporations |
| ISBN |
1-280-54774-X
9786610547746 0-8213-6701-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; FOREWORD; ACKNOWLEDGMENTS; INTRODUCTION; VOLUME II. PART I. CAPITAL MARKETS; VOLUME II. PART II. CAPITAL STRUCTURE AND FINANCIAL CONSTRAINTS; VOLUME III. PART III. POLITICAL ECONOMY OF FINANCE; INDEX |
| Record Nr. | UNINA-9910777640403321 |
Laeven Luc
|
||
| Washington, : World Bank Publications, 2006 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Systemic banking crises [[electronic resource] ] : an update / / prepared by Luc Laeven and Fabián Valencia
| Systemic banking crises [[electronic resource] ] : an update / / prepared by Luc Laeven and Fabián Valencia |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | Washington, D.C., : International Monetary Fund, 2012 |
| Descrizione fisica | 1 online resource (34 p.) |
| Altri autori (Persone) | ValenciaFabian |
| Collana | IMF working paper |
| Soggetto topico |
Financial crises
Bank failures Liquidity (Economics) Credit Off balance sheet financing Capital movements |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4755-9696-0
1-4755-4448-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Abstract; Contents; I. Introduction; II. Banking Crises Episodes; A. Ongoing Banking Crises; Tables; 1. Systemic Banking Crises, 2007-2011; Figures; 1. Frequency of Starting Month of Banking Crises; 2. Frequency of Systemic Banking Crises Around the World, 1970-2011; B. Banking Crisis Cycles; 3. Banking Crises Cycles; III. Currency and Sovereign Debt Crisis; A. Occurrence of Twin and Triplet Crises; B. Sequencing of Financial Crises; 4. Simultaneous Crises; IV. Policy Responses and Outcomes in Banking Crises; A. Policy Response
5. Timing of Currency and Sovereign Debt Crises Relative to Banking Crises6. Differences in the Mix of Crisis Policies; B. Outcomes; 7. Output Losses for Selected Crises Episodes; 2. Banking Crises Outcomes, 1970-2011; 8. Costliest Banking Crises Since 1970; 9. Fiscal Costs Relative to GDP and Financial System Assets; 3. Comparison of Market and Accounting Values of Bank Equity, end-2010; 4. Crises Outcomes and Resolution in the Euro Area and the United States; V. Conclusions; Appendix Tables; A1. Banking Crises Dates and Costs, 1970-2011 A2. Direct Fiscal Outlays, Recoveries to Date, and Asset Guarantees, 2007-2011A3. Systemic Banking Crises Policy Responses, 2007-2011; References |
| Record Nr. | UNINA-9910462250703321 |
Laeven Luc
|
||
| Washington, D.C., : International Monetary Fund, 2012 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Systemic banking crises : a new database / / Luc Laeven and Fabian Valencia ; authorized for distribution by Stijn Claessens
| Systemic banking crises : a new database / / Luc Laeven and Fabian Valencia ; authorized for distribution by Stijn Claessens |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (80 p.) |
| Disciplina | 338.542 |
| Altri autori (Persone) |
ValenciaFabian
ClaessensStijn |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Financial crises
Bank failures Liquidity (Economics) Capital movements Off balance sheet financing Credit |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-1644-1
1-4527-4403-3 1-4518-7082-5 9786612841750 1-282-84175-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Crisis Dates; A. Banking Crises; B. Currency Crises; C. Sovereign Debt Crises; D. Frequency of Crises and Occurrence of Twin Crises; III. Crisis Containment and Resolution; A. Overview and Initial Conditions; B. Crisis Containment Policies; C. Crisis Resolution Policies; D. Macroeconomic Policies; E. Outcome Variables; IV. Descriptive Statistics; A. Initial Conditions; B. Crisis Containment; C. Crisis Resolution; D. Fiscal Costs and Real Effects of Banking Crises; V. Global Liquidity Crisis of 2007-2008; A. Initial Conditions; B. Containment; C. Resolution
VI. Concluding RemarksTables; 1. Timing of Systemic Banking Crises; 2. Timing of Financial Crises; 3. Frequency of Financial Crises; 4. Crisis Containment and Resolution Policies for Selected Banking Crises; 5. Descriptive Statistics of Initial Conditions of Selected Banking Crises; 6. Descriptive Statistics of Crisis Policies of Selected Banking Crisis Episodes; 7. Selected Bank-Specific Guarantee Announcements; 8. Episodes with Losses Imposed on Depositors |
| Record Nr. | UNINA-9910463635503321 |
Laeven Luc
|
||
| [Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The use of blanket guarantees in banking crises / / Luc Laeven and Fabian Valencia ; authorized for distribution by Stijn Claessens
| The use of blanket guarantees in banking crises / / Luc Laeven and Fabian Valencia ; authorized for distribution by Stijn Claessens |
| Autore | Laeven Luc |
| Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (45 pages) : illustrations, tables |
| Disciplina | 332.1 |
| Altri autori (Persone) |
ValenciaFabian
ClaessensStijn |
| Collana | IMF working paper |
| Soggetto topico |
Bank failures
Financial crises Moral hazard Deposit insurance |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-9312-8
1-282-84201-3 1-4518-7108-2 1-4527-4503-X 9786612842016 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910463617603321 |
Laeven Luc
|
||
| [Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||