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
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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 / / 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 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 |
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 |
Laeven Luc
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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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Assessing Banking Sector Soundness in a Long-Term Framework : : The Case of Venezuela / / Rodolphe Blavy |
Autore | Blavy Rodolphe |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (33 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Banks and banking - Venezuela
Financial institutions - Venezuela Banks and Banking Money and Monetary Policy Industries: Financial Services Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation Monetary Policy, Central Banking, and the Supply of Money and Credit: General Banking Financial services law & regulation Monetary economics Finance Commercial banks Capital adequacy requirements Credit Nonperforming loans Banks and banking Asset requirements Loans |
ISBN |
1-4623-6896-4
1-4527-3096-2 1-282-61965-9 9786613822765 1-4519-0938-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE FRAMEWORK FOR ASSESSING THE BANKING SECTOR: LONG-TERM TRENDS AND SHORT- TERM DEVELOPMENTS""; ""III. ASSESSING THE SOUNDNESS OF THE BANKING SECTOR""; ""IV. SUMMARY AND CONCLUSION""; ""BIBLIOGRAPHY"" |
Record Nr. | UNINA-9910788409603321 |
Blavy Rodolphe
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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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Assessing Banking Sector Soundness in a Long-Term Framework : : The Case of Venezuela / / Rodolphe Blavy |
Autore | Blavy Rodolphe |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
Descrizione fisica | 1 online resource (33 p.) |
Collana | IMF Working Papers |
Soggetto topico |
Banks and banking - Venezuela
Financial institutions - Venezuela Banks and Banking Money and Monetary Policy Industries: Financial Services Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation Monetary Policy, Central Banking, and the Supply of Money and Credit: General Banking Financial services law & regulation Monetary economics Finance Commercial banks Capital adequacy requirements Credit Nonperforming loans Banks and banking Asset requirements Loans |
ISBN |
1-4623-6896-4
1-4527-3096-2 1-282-61965-9 9786613822765 1-4519-0938-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. THE FRAMEWORK FOR ASSESSING THE BANKING SECTOR: LONG-TERM TRENDS AND SHORT- TERM DEVELOPMENTS""; ""III. ASSESSING THE SOUNDNESS OF THE BANKING SECTOR""; ""IV. SUMMARY AND CONCLUSION""; ""BIBLIOGRAPHY"" |
Record Nr. | UNINA-9910822786203321 |
Blavy Rodolphe
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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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Assessing Liquidity Buffers in the Panamanian Banking Sector / / Andras Komaromi, Metodij Hadzi-Vaskov, Torsten Wezel |
Autore | Komaromi Andras |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
Descrizione fisica | 1 online resource (23 pages) : illustrations, tables |
Disciplina | 332.1 |
Altri autori (Persone) |
Hadzi-VaskovMetodij
WezelTorsten |
Collana | IMF Working Papers |
Soggetto topico |
Banks and banking - Panama
Liquidity (Economics) Liquid assets - Panama Banks and Banking Finance: General Investments: General Financial Institutions and Services: General Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation Portfolio Choice Investment Decisions General Financial Markets: General (includes Measurement and Data) Financial services law & regulation Banking Finance Investment & securities Liquidity requirements Liquidity Commercial banks Liquidity stress testing Financial regulation and supervision Asset and liability management Financial institutions Financial sector policy and analysis Securities Banks and banking State supervision Economics Financial instruments |
ISBN |
1-4755-4483-9
1-4755-4489-8 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910154899403321 |
Komaromi Andras
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Washington, D.C. : , : International Monetary Fund, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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Assessing the Cost of Financial Regulation / / Douglas Elliott, Andre Santos |
Autore | Elliott Douglas |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (83 p.) |
Disciplina | 346.436082 |
Altri autori (Persone) | SantosAndre |
Collana | IMF Working Papers |
Soggetto topico |
Financial institutions - Law and legislation
Bank capital - Law and legislation Bank loans Banks and Banking Finance: General Money and Monetary Policy Financial Risk Management Banks Depository Institutions Micro Finance Institutions Mortgages Investment Banking Venture Capital Brokerage Ratings and Ratings Agencies Financial Institutions and Services: Government Policy and Regulation Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill General Financial Markets: Government Policy and Regulation Monetary Policy, Central Banking, and the Supply of Money and Credit: General Financial Crises Financial services law & regulation Banking Monetary economics Economic & financial crises & disasters Liquidity requirements Basel III Credit Capital adequacy requirements Financial regulation and supervision Money Financial crises Banks and banking State supervision Asset requirements |
ISBN |
1-4755-1198-1
1-4755-1197-3 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Executive Summary; Introduction; I. Literature Review; II. Qualitative Assessments of the Cost Impact of Regulatory Changes; Tables; 1. Basel III Impact on Credit and GDP Growth; 2. Major Regulatory Initiatives; 3. Impact of Major Regulatory Initiatives on U.S. Financial Institutions; III. Quantitative Analysis of Stand-Alone Reforms; A. Choice of Baseline Scenario; B. Translating Cost Changes to Credit Impacts; C. Estimating Changes to Lending rates; D. Capital Requirements; 4. Pro-forma Basel III Common Equity Tier 1 Capital Ratios by Region, End-2010; Figures
1. Effect of Basel III Changes on Common Equity Tier 1 Capital Ratios 5. Planned Mitigating Actions by U.S., European, and Japanese Banks; 6. Pro-forma Basel III Common Equity Tier 1 Capital Ratios by Bank Business; 2. Effect of Basel 2.5 and III on Common Equity Tier Capital Ratios; 7. Effects of Higher Capital Levels on Lending Rates; E. Liquidity Requirements; 8. Pro-forma Basel III Liquidity Ratios, End-2010; 9. Estimated Effects of Liquidity Changes on Lending Rates; F. Derivatives Requirements; 10. Effects of Derivatives Reforms on Banks per Year; G. Securitization Requirements 11. Estimated Effects of Derivatives Changes on Lending RatesH. Taxes and Fees; I. Integrated Effects on Credit Provision; 12. Annual Fees and Taxes on European and U.S. Banks; 13. Estimated Effects of Tax and Fee Changes on Lending Rates; 14. Cumulative Impact of Regulatory Reforms on Lending rates; 3. Effects of Changes in Key Parameter Assumptions on Lending Rates; IV. Uncertainties and Areas for Further Research; V. Conclusion; Appendix I. Supplementary Tables; Appendixes; I. Supplementary Tables; 16. European, Japanese, and U.S. Banks in the Sample 17. Planned De-Risking Measures, End-2010 Appendix II. Assumptions for the Credit Pricing Equation; II. Assumptions for the Credit Pricing Equation; References |
Record Nr. | UNINA-9910786295603321 |
Elliott Douglas
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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Assessing the Cost of Financial Regulation / / Douglas Elliott, Andre Santos |
Autore | Elliott Douglas |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (83 p.) |
Disciplina | 346.436082 |
Altri autori (Persone) | SantosAndre |
Collana | IMF Working Papers |
Soggetto topico |
Financial institutions - Law and legislation
Bank capital - Law and legislation Bank loans Banks and Banking Finance: General Money and Monetary Policy Financial Risk Management Banks Depository Institutions Micro Finance Institutions Mortgages Investment Banking Venture Capital Brokerage Ratings and Ratings Agencies Financial Institutions and Services: Government Policy and Regulation Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill General Financial Markets: Government Policy and Regulation Monetary Policy, Central Banking, and the Supply of Money and Credit: General Financial Crises Financial services law & regulation Banking Monetary economics Economic & financial crises & disasters Liquidity requirements Basel III Credit Capital adequacy requirements Financial regulation and supervision Money Financial crises Banks and banking State supervision Asset requirements |
ISBN |
1-4755-1198-1
1-4755-1197-3 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Executive Summary; Introduction; I. Literature Review; II. Qualitative Assessments of the Cost Impact of Regulatory Changes; Tables; 1. Basel III Impact on Credit and GDP Growth; 2. Major Regulatory Initiatives; 3. Impact of Major Regulatory Initiatives on U.S. Financial Institutions; III. Quantitative Analysis of Stand-Alone Reforms; A. Choice of Baseline Scenario; B. Translating Cost Changes to Credit Impacts; C. Estimating Changes to Lending rates; D. Capital Requirements; 4. Pro-forma Basel III Common Equity Tier 1 Capital Ratios by Region, End-2010; Figures
1. Effect of Basel III Changes on Common Equity Tier 1 Capital Ratios 5. Planned Mitigating Actions by U.S., European, and Japanese Banks; 6. Pro-forma Basel III Common Equity Tier 1 Capital Ratios by Bank Business; 2. Effect of Basel 2.5 and III on Common Equity Tier Capital Ratios; 7. Effects of Higher Capital Levels on Lending Rates; E. Liquidity Requirements; 8. Pro-forma Basel III Liquidity Ratios, End-2010; 9. Estimated Effects of Liquidity Changes on Lending Rates; F. Derivatives Requirements; 10. Effects of Derivatives Reforms on Banks per Year; G. Securitization Requirements 11. Estimated Effects of Derivatives Changes on Lending RatesH. Taxes and Fees; I. Integrated Effects on Credit Provision; 12. Annual Fees and Taxes on European and U.S. Banks; 13. Estimated Effects of Tax and Fee Changes on Lending Rates; 14. Cumulative Impact of Regulatory Reforms on Lending rates; 3. Effects of Changes in Key Parameter Assumptions on Lending Rates; IV. Uncertainties and Areas for Further Research; V. Conclusion; Appendix I. Supplementary Tables; Appendixes; I. Supplementary Tables; 16. European, Japanese, and U.S. Banks in the Sample 17. Planned De-Risking Measures, End-2010 Appendix II. Assumptions for the Credit Pricing Equation; II. Assumptions for the Credit Pricing Equation; References |
Record Nr. | UNINA-9910809092103321 |
Elliott Douglas
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Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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Australia : : Financial Safety Net and Crisis Management Framework—Technical Note |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (48 p.) |
Collana |
IMF Staff Country Reports
IMF country report |
Soggetto topico |
Crisis management - Australia
Banks and banking - Australia Banks and Banking Finance: General Financial Risk Management Banks Depository Institutions Micro Finance Institutions Mortgages General Financial Markets: Government Policy and Regulation Financial Institutions and Services: Government Policy and Regulation Crisis Management Banking Economic & financial crises & disasters Finance Commercial banks Financial sector stability Deposit insurance Crisis management Financial crises Financial institutions Crisis resolution Financial sector policy and analysis Crisis management framework Banks and banking Financial services industry |
ISBN |
1-4755-8232-3
1-4755-6305-1 1-283-94778-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Glossary; I. Executive Summary; Table; 1. Summary of Recommendations; II. Introduction; III. Institutional Arrangements, Coordination, and Preparedness; A. Domestic Inter-Agency Coordination and Information Sharing; B. Cross-Border Coordination and Information Sharing; C. Crisis Preparedness; IV. Early Intervention of Problem ADIs; A. Liquidity Assistance; B. Corrective Measures for Problem ADIs; V. Resolution of Non-Systemic ADIs; Box; 1. Examples of APRA's Directions Powers; A. Resolution Under Private Control; B. Statutory Management; C. Winding-Up
D. The Financial Claims SchemeVI. Crisis Management and Resolution of Systemically Important Banks; A. Developing Credible Contingency Plans; B. Private Sector Involvement/Burden Sharing; C. Official Financial Support; VII. Cross-Border Resolution and Crisis Management; Annexes; I. Status of Recommendations from the 2006 FSAP; II. Challenges to Decisions Taken by APRA; III. An Informal Comparison of Australia's FCS to the Deposit Insurance Core Principles; IV. United Kingdom and United States-Summary of RRP Requirements |
Record Nr. | UNINA-9910779591803321 |
Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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Australia : : Financial Safety Net and Crisis Management Framework—Technical Note |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
Descrizione fisica | 1 online resource (48 p.) |
Disciplina | 332 |
Collana |
IMF Staff Country Reports
IMF country report |
Soggetto topico |
Crisis management - Australia
Banks and banking - Australia Banks and Banking Finance: General Financial Risk Management Banks Depository Institutions Micro Finance Institutions Mortgages General Financial Markets: Government Policy and Regulation Financial Institutions and Services: Government Policy and Regulation Crisis Management Banking Economic & financial crises & disasters Finance Commercial banks Financial sector stability Deposit insurance Crisis management Financial crises Financial institutions Crisis resolution Financial sector policy and analysis Crisis management framework Banks and banking Financial services industry |
ISBN |
1-4755-8232-3
1-4755-6305-1 1-283-94778-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Contents; Glossary; I. Executive Summary; Table; 1. Summary of Recommendations; II. Introduction; III. Institutional Arrangements, Coordination, and Preparedness; A. Domestic Inter-Agency Coordination and Information Sharing; B. Cross-Border Coordination and Information Sharing; C. Crisis Preparedness; IV. Early Intervention of Problem ADIs; A. Liquidity Assistance; B. Corrective Measures for Problem ADIs; V. Resolution of Non-Systemic ADIs; Box; 1. Examples of APRA's Directions Powers; A. Resolution Under Private Control; B. Statutory Management; C. Winding-Up
D. The Financial Claims SchemeVI. Crisis Management and Resolution of Systemically Important Banks; A. Developing Credible Contingency Plans; B. Private Sector Involvement/Burden Sharing; C. Official Financial Support; VII. Cross-Border Resolution and Crisis Management; Annexes; I. Status of Recommendations from the 2006 FSAP; II. Challenges to Decisions Taken by APRA; III. An Informal Comparison of Australia's FCS to the Deposit Insurance Core Principles; IV. United Kingdom and United States-Summary of RRP Requirements |
Record Nr. | UNINA-9910810607203321 |
Washington, D.C. : , : International Monetary Fund, , 2012 | ||
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Lo trovi qui: Univ. Federico II | ||
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Austria : : Staff Report for the 2014 Article IV Consultation |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
Descrizione fisica | 1 online resource (74 p.) |
Disciplina | 330.9436 |
Collana | IMF Staff Country Reports |
Soggetto topico |
Banks and Banking
Investments: Bonds Public Finance Taxation Demography Macroeconomics Finance: General Banks Depository Institutions Micro Finance Institutions Mortgages National Government Expenditures and Related Policies: General Economics of the Elderly Economics of the Handicapped Non-labor Market Discrimination Financial Institutions and Services: Government Policy and Regulation Personal Income and Other Nonbusiness Taxes and Subsidies Debt Debt Management Sovereign Debt National Government Expenditures and Health Banking Public finance & taxation Population & demography Economic & financial crises & disasters Welfare & benefit systems Finance Expenditure Aging Bank resolution Social security contributions Public debt Population and demographics Financial crises Health care spending Banks and banking Expenditures, Public Population aging Crisis management Social security Debts, Public Financial services industry |
ISBN |
1-4983-7072-1
1-4983-1180-6 1-4983-9559-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; CONTENTS; INTRODUCTION; RECENT ECONOMIC DEVELOPMENTS, OUTLOOK, AND RISKS; POLICY DISCUSSIONS; A. Completing Bank Restructuring and Strengthening Macro-Financial Stability; BOXES; 1. Pre-Crisis Imbalances and Post-Crisis Growth; 2. Austria's Banking Sector as Inter-Mediator of Western European Savings; B. Rationalizing Public Expenditure to Accelerate Debt Reduction and Reduce Labor Taxes; 3. The Scope for Fiscal Expenditure Rationalization in Austria; C. Raising Potential Growth Through Higher Labor Productivity; STAFF APPRAISAL; FIGURES; 1. The Big Picture
2. Recent Economic Developments 3. Financial Market Indicators; 4. External Linkages; 5. External Sector; 6. Banking Sector; 7. Housing Prices; 8. Long-Term Government Expenditure Growth; 9. Volatility of Government Spending; 10. Tax Burden on Labor; 11. Labor Market Conditions; 12. Fiscal Developments and Outlook; 13. Composition of Government Spending, 2012; 14. Comparison of Pension Parameters; 15. Real GDP per Capita Comparisons; 16. Productivity; 17. Cyclical Indicators; 18. Capital Productivity; 19. Structural Indicators; TABLES; 1. Selected Economic Indicators, 2010-15 2. Medium-Term Macroeconomic Framework, 2010-193. Balance of Payments, 2010-19; 4. General Government Operations, 2010-19; 5. General Government Balance Sheet, 2007-12; 6. Financial Soundness Indicators, 2009-13; 7. Authorities' Response to Past IMF Policy Recommendations; ANNEX; Public Debt Sustainability Analysis (DSA) |
Record Nr. | UNINA-9910787947203321 |
Washington, D.C. : , : International Monetary Fund, , 2014 | ||
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Lo trovi qui: Univ. Federico II | ||
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