Accounting discretion of banks during a financial crisis [[electronic resource] /] / Harry Huizinga and Luc Laeven |
Autore | Huizinga Harry |
Pubbl/distr/stampa | [Washington, D.C.], : International Monetary Fund, 2009 |
Descrizione fisica | 41 p. : ill |
Altri autori (Persone) | LaevenLuc |
Collana | IMF working paper |
Soggetto topico |
Banks and banking
Accounting - Corrupt practices |
Soggetto genere / forma | Electronic books. |
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-9910464018603321 |
Huizinga Harry
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[Washington, D.C.], : International Monetary Fund, 2009 | ||
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Lo trovi qui: Univ. Federico II | ||
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Accounting discretion of banks during a financial crisis / / Harry Huizinga and Luc Laeven |
Autore | Huizinga Harry |
Edizione | [1st ed.] |
Pubbl/distr/stampa | [Washington, D.C.], : International Monetary Fund, 2009 |
Descrizione fisica | 41 p. : ill |
Disciplina | 332.01 |
Altri autori (Persone) | LaevenLuc |
Collana | IMF working paper |
Soggetto topico |
Banks and banking
Accounting - Corrupt practices |
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 |
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-9910827473703321 |
Huizinga Harry
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[Washington, D.C.], : International Monetary Fund, 2009 | ||
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Lo trovi qui: Univ. Federico II | ||
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Corporate governance quality : trends and real effects / / prepared by Gianni De Nicolo, Luc Laeven, Kenichi Ueda |
Autore | De Nicolo Gianni |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C., : International Monetary Fund, Research Dept., 2006 |
Descrizione fisica | 1 online resource (43 p.) |
Altri autori (Persone) |
LaevenLuc
UedaKenichi <1968-> |
Collana | IMF working paper |
Soggetto topico |
Corporate governance
Corporate governance - Economic aspects |
ISBN |
1-4623-7400-X
1-4527-0977-7 1-283-51822-8 1-4519-1006-1 9786613830678 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE CGQ INDEX""; ""III. TRENDS IN CORPORATE GOVERNANCE QUALITY""; ""IV. THE REAL EFFECTS OF CORPORATE GOVERNANCE QUALITY""; ""V. CONCLUSION""; ""References"" |
Record Nr. | UNINA-9910815304803321 |
De Nicolo Gianni
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Washington, D.C., : International Monetary Fund, Research Dept., 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Corporate governance quality [[electronic resource] ] : trends and real effects / / prepared by Gianni De Nicolò, Luc Laeven, Kenichi Ueda |
Autore | De Nicoló Gianni |
Pubbl/distr/stampa | Washington, D.C., : International Monetary Fund, Research Dept., 2006 |
Descrizione fisica | 1 online resource (43 p.) |
Altri autori (Persone) |
LaevenLuc
UedaKenichi <1968-> |
Collana | IMF working paper |
Soggetto topico |
Corporate governance
Corporate governance - Economic aspects |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4623-7400-X
1-4527-0977-7 1-283-51822-8 1-4519-1006-1 9786613830678 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE CGQ INDEX""; ""III. TRENDS IN CORPORATE GOVERNANCE QUALITY""; ""IV. THE REAL EFFECTS OF CORPORATE GOVERNANCE QUALITY""; ""V. CONCLUSION""; ""References"" |
Record Nr. | UNINA-9910464337803321 |
De Nicoló Gianni
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Washington, D.C., : International Monetary Fund, Research Dept., 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Corporate Governance Quality : : Trends and Real Effects / / Kenichi Ueda, Gianni De Nicolo, Luc Laeven |
Autore | Ueda Kenichi |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (43 p.) |
Altri autori (Persone) |
De NicoloGianni
LaevenLuc |
Collana | IMF Working Papers |
Soggetto topico |
Corporate governance
Corporate governance - Economic aspects Finance: General Production and Operations Management Corporate Governance Corporate Finance and Governance: Government Policy and Regulation Financial Markets and the Macroeconomy Production Cost Capital and Total Factor Productivity Capacity General Financial Markets: General (includes Measurement and Data) role & responsibilities of boards & directors Finance Macroeconomics Total factor productivity Financial sector development Stock markets Market capitalization Financial services industry Industrial productivity Stock exchanges |
ISBN |
1-4623-7400-X
1-4527-0977-7 1-283-51822-8 1-4519-1006-1 9786613830678 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE CGQ INDEX""; ""III. TRENDS IN CORPORATE GOVERNANCE QUALITY""; ""IV. THE REAL EFFECTS OF CORPORATE GOVERNANCE QUALITY""; ""V. CONCLUSION""; ""References"" |
Record Nr. | UNINA-9910788695503321 |
Ueda Kenichi
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Washington, D.C. : , : International Monetary Fund, , 2006 | ||
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Lo trovi qui: Univ. Federico II | ||
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Credit booms and lending standards : evidence from the subprime mortgage market / / Giovanni Dell'Ariccia, Deniz Igan, and Luc Laeven |
Autore | Dell'Ariccia Giovanni |
Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (39 p.) |
Disciplina | 332.70973 |
Altri autori (Persone) |
IganDeniz
LaevenLuc |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Credit - United States
Credit - United States - Econometric models Moral hazard - United States - Econometric models |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4623-0535-0
1-4527-9953-9 1-4518-6967-3 9786612840616 1-282-84061-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Related Literature; III. Data and Descriptive Statistics; IV. Empirical Methodology; V. Empirical Findings; A. Effects of Changes in the Pool of Applicant Borrowers; B. Identification and Robustness Issues; C. Sensitivity Analysis: Time and Size Effects; D. Effects of Entry and Changes in Market Structure; E. Alternative Proxies for Lending Standards; F. Effects of Loan Sales; VI. Discussion and Conclusions; References; Tables; 1. Coverage in HMDA; 2. Definitions and Sources of Variables; 3. Summary Statistics; 4. Evolution of Denial Rates
5. Determinants of Denial Decision6. Prediction Errors; 7. Robustness; 8. Time and Size Effects; 9. Market and Boom Size; 10. Market Entry and Denial Rates of Incumbents in Prime and Subprime Markets; 11. Alternative Measures of Lending Standards; 12. Securitization, Lending Standards, and Mortgage Market Expansion; Figures; 1. House Prices and Credit Booms; 2. Subprime Mortgage Boom Across the Nation; 3. House Prices and Credit Boom; 4. Lending Standards and Subprime Credit Boom |
Record Nr. | UNINA-9910464010203321 |
Dell'Ariccia Giovanni
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[Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Credit Booms and Lending Standards : : Evidence From the Subprime Mortgage Market / / Giovanni Dell'Ariccia, Luc Laeven, Deniz Igan |
Autore | Dell'Ariccia Giovanni |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (39 p.) |
Disciplina | 332.70973 |
Altri autori (Persone) |
LaevenLuc
IganDeniz |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Credit - United States
Credit - United States - Econometric models Moral hazard - United States - Econometric models Macroeconomics Money and Monetary Policy Real Estate Industries: Financial Services Banks Depository Institutions Micro Finance Institutions Mortgages Money Supply Credit Money Multipliers Housing Supply and Markets Personal Income, Wealth, and Their Distributions Monetary Policy, Central Banking, and the Supply of Money and Credit: General Finance Property & real estate Monetary economics Loans Housing prices Personal income Credit booms Financial institutions Prices National accounts Money Housing Income |
ISBN |
1-4623-0535-0
1-4527-9953-9 1-4518-6967-3 9786612840616 1-282-84061-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Related Literature; III. Data and Descriptive Statistics; IV. Empirical Methodology; V. Empirical Findings; A. Effects of Changes in the Pool of Applicant Borrowers; B. Identification and Robustness Issues; C. Sensitivity Analysis: Time and Size Effects; D. Effects of Entry and Changes in Market Structure; E. Alternative Proxies for Lending Standards; F. Effects of Loan Sales; VI. Discussion and Conclusions; References; Tables; 1. Coverage in HMDA; 2. Definitions and Sources of Variables; 3. Summary Statistics; 4. Evolution of Denial Rates
5. Determinants of Denial Decision6. Prediction Errors; 7. Robustness; 8. Time and Size Effects; 9. Market and Boom Size; 10. Market Entry and Denial Rates of Incumbents in Prime and Subprime Markets; 11. Alternative Measures of Lending Standards; 12. Securitization, Lending Standards, and Mortgage Market Expansion; Figures; 1. House Prices and Credit Booms; 2. Subprime Mortgage Boom Across the Nation; 3. House Prices and Credit Boom; 4. Lending Standards and Subprime Credit Boom |
Record Nr. | UNINA-9910788239003321 |
Dell'Ariccia Giovanni
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Credit Booms and Lending Standards : : Evidence From the Subprime Mortgage Market / / Giovanni Dell'Ariccia, Luc Laeven, Deniz Igan |
Autore | Dell'Ariccia Giovanni |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
Descrizione fisica | 1 online resource (39 p.) |
Disciplina | 332.70973 |
Altri autori (Persone) |
LaevenLuc
IganDeniz |
Collana |
IMF Working Papers
IMF working paper |
Soggetto topico |
Credit - United States
Credit - United States - Econometric models Moral hazard - United States - Econometric models Macroeconomics Money and Monetary Policy Real Estate Industries: Financial Services Banks Depository Institutions Micro Finance Institutions Mortgages Money Supply Credit Money Multipliers Housing Supply and Markets Personal Income, Wealth, and Their Distributions Monetary Policy, Central Banking, and the Supply of Money and Credit: General Finance Property & real estate Monetary economics Loans Housing prices Personal income Credit booms Financial institutions Prices National accounts Money Housing Income |
ISBN |
1-4623-0535-0
1-4527-9953-9 1-4518-6967-3 9786612840616 1-282-84061-4 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; I. Introduction; II. Related Literature; III. Data and Descriptive Statistics; IV. Empirical Methodology; V. Empirical Findings; A. Effects of Changes in the Pool of Applicant Borrowers; B. Identification and Robustness Issues; C. Sensitivity Analysis: Time and Size Effects; D. Effects of Entry and Changes in Market Structure; E. Alternative Proxies for Lending Standards; F. Effects of Loan Sales; VI. Discussion and Conclusions; References; Tables; 1. Coverage in HMDA; 2. Definitions and Sources of Variables; 3. Summary Statistics; 4. Evolution of Denial Rates
5. Determinants of Denial Decision6. Prediction Errors; 7. Robustness; 8. Time and Size Effects; 9. Market and Boom Size; 10. Market Entry and Denial Rates of Incumbents in Prime and Subprime Markets; 11. Alternative Measures of Lending Standards; 12. Securitization, Lending Standards, and Mortgage Market Expansion; Figures; 1. House Prices and Credit Booms; 2. Subprime Mortgage Boom Across the Nation; 3. House Prices and Credit Boom; 4. Lending Standards and Subprime Credit Boom |
Record Nr. | UNINA-9910807167003321 |
Dell'Ariccia Giovanni
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Washington, D.C. : , : International Monetary Fund, , 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Deposit insurance around the world [[electronic resource] ] : issues of design and implementation / / edited by Aslı Demirgüç-Kunt, Edward J. Kane, and Luc Laeven |
Pubbl/distr/stampa | Cambridge, MA, : MIT Press, c2008 |
Descrizione fisica | 1 online resource (415 p.) |
Disciplina | 368.8/54 |
Altri autori (Persone) |
Demirgüç-KuntAslı <1961->
KaneEdward J <1935-> (Edward James) LaevenLuc |
Soggetto topico | Deposit insurance |
Soggetto genere / forma | Electronic books. |
ISBN |
0-262-31143-7
0-262-27146-X 1-4356-5495-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; Contributors; Preface; Acknowledgments; I Introduction; 1 Deposit Insurance Design and Implementation: Policy Lessons from Research and Practice; II Deposit Insurance: Adoption, Pricing, and Linkages with Insolvency Resolution; 2 Adoption and Design of Deposit Insurance; 3 Pricing of Deposit Insurance; 4 Deposit Insurance and Bank Failure Resolution: Cross-Country Evidence; III Deposit Insurance: Country Experiences; 5 Lessons from the U.S. Experience with Deposit Insurance; 6 Banking with and without Deposit Insurance: Mexico's Banking Experiments, 1884-2004
7 The EU Deposit Insurance Directive: Does One Size Fit All?8 Deposit Overinsurance in EU Accession Countries; 9 Deposit Insurance Reform in Russia; 10 Protecting Depositors in China: Experience and Evolving Policy; IV Deposit Insurance: Database; 11 Deposit Insurance around the World: A Comprehensive Database; Index |
Record Nr. | UNINA-9910454168203321 |
Cambridge, MA, : MIT Press, c2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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Deposit insurance around the world : issues of design and implementation / / edited by Aslı Demirgüç-Kunt, Edward Kane, and Luc Laeven |
Pubbl/distr/stampa | Cambridge, MA, : MIT Press, ©2008 |
Descrizione fisica | 1 online resource (415 p.) |
Disciplina | 368.8/54 |
Altri autori (Persone) |
Demirgüç-KuntAslı <1961->
KaneEdward J <1935-> (Edward James) LaevenLuc |
Soggetto topico | Deposit insurance |
Soggetto non controllato |
ECONOMICS/Trade & Development
ECONOMICS/Political Economy |
ISBN |
0-262-31143-7
0-262-27146-X 1-4356-5495-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Contents; Contributors; Preface; Acknowledgments; I Introduction; 1 Deposit Insurance Design and Implementation: Policy Lessons from Research and Practice; II Deposit Insurance: Adoption, Pricing, and Linkages with Insolvency Resolution; 2 Adoption and Design of Deposit Insurance; 3 Pricing of Deposit Insurance; 4 Deposit Insurance and Bank Failure Resolution: Cross-Country Evidence; III Deposit Insurance: Country Experiences; 5 Lessons from the U.S. Experience with Deposit Insurance; 6 Banking with and without Deposit Insurance: Mexico's Banking Experiments, 1884-2004
7 The EU Deposit Insurance Directive: Does One Size Fit All?8 Deposit Overinsurance in EU Accession Countries; 9 Deposit Insurance Reform in Russia; 10 Protecting Depositors in China: Experience and Evolving Policy; IV Deposit Insurance: Database; 11 Deposit Insurance around the World: A Comprehensive Database; Index |
Record Nr. | UNINA-9910782148303321 |
Cambridge, MA, : MIT Press, ©2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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