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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
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Asset and liability management
Financial institutions
Financial regulation and supervision
Financial services
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-9911110301903321
Laeven Luc  
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Asset and liability management
Financial institutions
Financial regulation and supervision
Financial services
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-9911149005303321
Laeven Luc
Washington, D.C. : , : International Monetary Fund, , 2009
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Annual Report on Exchange Arrangements and Exchange Restrictions 2006
Annual Report on Exchange Arrangements and Exchange Restrictions 2006
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (1342 p.)
Collana Annual Report on Exchange Arrangements and Exchange Restrictions
Soggetto topico Foreign exchange - Law and legislation
Exports and Imports
Finance: General
Foreign Exchange
Money and Monetary Policy
Public Finance
Monetary Systems
Standards
Regimes
Government and the Monetary System
Payment Systems
Trade: General
Taxation, Subsidies, and Revenue: General
International Financial Markets
Currency
Foreign exchange
Monetary economics
International economics
Public finance & taxation
Finance
Currencies
Exports
Imports
Legal support in revenue administration
Money
Revenue
ISBN 1-4623-6540-X
1-4527-3019-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910780746603321
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Annual Report on Exchange Arrangements and Exchange Restrictions 2006
Annual Report on Exchange Arrangements and Exchange Restrictions 2006
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (1342 p.)
Collana Annual Report on Exchange Arrangements and Exchange Restrictions
Soggetto topico Foreign exchange - Law and legislation
Currencies
Currency
Exports and Imports
Exports
Finance
Finance: General
Foreign Exchange
Foreign exchange
Government and the Monetary System
Imports
International economics
International Financial Markets
Legal support in revenue administration
Monetary economics
Monetary Systems
Money and Monetary Policy
Money
Payment Systems
Public finance & taxation
Public Finance
Regimes
Revenue
Standards
Taxation, Subsidies, and Revenue: General
Trade: General
ISBN 9781462365401
146236540X
9781452730196
1452730199
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- CONTENTS -- PREFACE -- DEFINITION OF ACRONYMS -- INTRODUCTION -- DE FACTO EXCHANGE RATE ARRANGEMENTS AND ANCHORS OF MONETARY POLICY -- COMPILATION GUIDE -- SUMMARY FEATURES OF EXCHANGE ARRANGEMENTS AND REGULATORY FRAMEWORKS FOR CURRENT AND CAPITAL TRANSACTIONS IN MEMBER COUNTRIES -- APPENDIX: COUNTRY TABLE MATRIX.
Record Nr. UNINA-9911108583903321
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Annual Report on Exchange Arrangements and Exchange Restrictions 2006
Annual Report on Exchange Arrangements and Exchange Restrictions 2006
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (1342 p.)
Collana Annual Report on Exchange Arrangements and Exchange Restrictions
Soggetto topico Foreign exchange - Law and legislation
Currencies
Currency
Exports and Imports
Exports
Finance
Finance: General
Foreign Exchange
Foreign exchange
Government and the Monetary System
Imports
International economics
International Financial Markets
Legal support in revenue administration
Monetary economics
Monetary Systems
Money and Monetary Policy
Money
Payment Systems
Public finance & taxation
Public Finance
Regimes
Revenue
Standards
Taxation, Subsidies, and Revenue: General
Trade: General
ISBN 9781462365401
146236540X
9781452730196
1452730199
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- CONTENTS -- PREFACE -- DEFINITION OF ACRONYMS -- INTRODUCTION -- DE FACTO EXCHANGE RATE ARRANGEMENTS AND ANCHORS OF MONETARY POLICY -- COMPILATION GUIDE -- SUMMARY FEATURES OF EXCHANGE ARRANGEMENTS AND REGULATORY FRAMEWORKS FOR CURRENT AND CAPITAL TRANSACTIONS IN MEMBER COUNTRIES -- APPENDIX: COUNTRY TABLE MATRIX.
Record Nr. UNINA-9911150329803321
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Asian Equity Markets : : Growth, Opportunities, and Challenges / / Charles Kramer, Catriona Purfield, Hiroko Oura, Andreas Jobst
Asian Equity Markets : : Growth, Opportunities, and Challenges / / Charles Kramer, Catriona Purfield, Hiroko Oura, Andreas Jobst
Autore Kramer Charles
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (41 p.)
Altri autori (Persone) PurfieldCatriona
OuraHiroko
JobstAndreas
Collana IMF Working Papers
Soggetto topico Stock exchanges - Asia
Securities - Asia
Finance: General
Investments: Stocks
Macroeconomics
Corporate Governance
Industries: Financial Services
Portfolio Choice
Investment Decisions
International Financial Markets
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
General Financial Markets: General (includes Measurement and Data)
Price Level
Inflation
Deflation
Corporate Finance and Governance: Government Policy and Regulation
Finance
Investment & securities
Corporate governance
role & responsibilities of boards & directors
Stock markets
Stocks
Emerging and frontier financial markets
Asset prices
Financial markets
Financial institutions
Prices
Mutual funds
Stock exchanges
Financial services industry
ISBN 1-4623-8409-9
1-4527-9755-2
1-283-51325-0
9786613825704
1-4519-0979-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. THE EMERGENCE OF ASIAN STOCK MARKETS""; ""II. PERFORMANCE OF ASIAN EMERGING STOCK MARKETS""; ""III. ARE ASIAN MARKETS OVERHEATING?""; ""IV. EQUITY PRICES AND ECONOMIC ACTIVITY""; ""V. POLICY IMPLICATIONS""; ""APPENDIX I: THE DEVELOPMENT OF EQUITY DERIVATIVES MARKETS IN ASIA""; ""REFERENCES""
Record Nr. UNINA-9910788410103321
Kramer Charles  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Asian Equity Markets : : Growth, Opportunities, and Challenges / / Charles Kramer, Catriona Purfield, Hiroko Oura, Andreas Jobst
Asian Equity Markets : : Growth, Opportunities, and Challenges / / Charles Kramer, Catriona Purfield, Hiroko Oura, Andreas Jobst
Autore Kramer Charles
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (41 p.)
Altri autori (Persone) JobstAndreas
OuraHiroko
PurfieldCatriona
Collana IMF Working Papers
Soggetto topico Stock exchanges - Asia
Securities - Asia
Asset prices
Corporate Finance and Governance: Government Policy and Regulation
Corporate Governance
Corporate governance
Deflation
Emerging and frontier financial markets
Finance
Finance: General
Financial institutions
Financial Instruments
Financial markets
Financial services industry
General Financial Markets: General (includes Measurement and Data)
Industries: Financial Services
Inflation
Institutional Investors
International Financial Markets
Investment & securities
Investment Decisions
Investments: Stocks
Macroeconomics
Mutual funds
Non-bank Financial Institutions
Pension Funds
Portfolio Choice
Price Level
Prices
Role & responsibilities of boards & directors
Stock exchanges
Stock markets
Stocks
ISBN 9786613825704
9781462384099
1462384099
9781452797557
1452797552
9781283513258
1283513250
9781451909791
1451909799
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. THE EMERGENCE OF ASIAN STOCK MARKETS""; ""II. PERFORMANCE OF ASIAN EMERGING STOCK MARKETS""; ""III. ARE ASIAN MARKETS OVERHEATING?""; ""IV. EQUITY PRICES AND ECONOMIC ACTIVITY""; ""V. POLICY IMPLICATIONS""; ""APPENDIX I: THE DEVELOPMENT OF EQUITY DERIVATIVES MARKETS IN ASIA""; ""REFERENCES""
Record Nr. UNINA-9911108677503321
Kramer Charles  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Asian Equity Markets : : Growth, Opportunities, and Challenges / / Charles Kramer, Catriona Purfield, Hiroko Oura, Andreas Jobst
Asian Equity Markets : : Growth, Opportunities, and Challenges / / Charles Kramer, Catriona Purfield, Hiroko Oura, Andreas Jobst
Autore Kramer Charles
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (41 p.)
Altri autori (Persone) JobstAndreas
OuraHiroko
PurfieldCatriona
Collana IMF Working Papers
Soggetto topico Stock exchanges - Asia
Securities - Asia
Asset prices
Corporate Finance and Governance: Government Policy and Regulation
Corporate Governance
Corporate governance
Deflation
Emerging and frontier financial markets
Finance
Finance: General
Financial institutions
Financial Instruments
Financial markets
Financial services industry
General Financial Markets: General (includes Measurement and Data)
Industries: Financial Services
Inflation
Institutional Investors
International Financial Markets
Investment & securities
Investment Decisions
Investments: Stocks
Macroeconomics
Mutual funds
Non-bank Financial Institutions
Pension Funds
Portfolio Choice
Price Level
Prices
Role & responsibilities of boards & directors
Stock exchanges
Stock markets
Stocks
role & responsibilities of boards & directors
ISBN 9786613825704
9781462384099
1462384099
9781452797557
1452797552
9781283513258
1283513250
9781451909791
1451909799
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. THE EMERGENCE OF ASIAN STOCK MARKETS""; ""II. PERFORMANCE OF ASIAN EMERGING STOCK MARKETS""; ""III. ARE ASIAN MARKETS OVERHEATING?""; ""IV. EQUITY PRICES AND ECONOMIC ACTIVITY""; ""V. POLICY IMPLICATIONS""; ""APPENDIX I: THE DEVELOPMENT OF EQUITY DERIVATIVES MARKETS IN ASIA""; ""REFERENCES""
Record Nr. UNINA-9911149388203321
Kramer Charles
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Asset bubbles : re-thinking policy for the age of asset management / / Bradley Jones
Asset bubbles : re-thinking policy for the age of asset management / / Bradley Jones
Autore Jones Bradley
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2015
Descrizione fisica 1 online resource (60 pages)
Disciplina 332.10681
Collana IMF Working Papers
Soggetto topico Asset-liability management
Financial risk management
Monetary policy
Economic policy
Finance: General
Financial Risk Management
Macroeconomics
Financial Markets and the Macroeconomy
Central Banks and Their Policies
Financial Crises
Information and Market Efficiency
Event Studies
International Financial Markets
General Financial Markets: Government Policy and Regulation
Price Level
Inflation
Deflation
General Financial Markets: General (includes Measurement and Data)
Economic & financial crises & disasters
Finance
Asset prices
Asset bubbles
Asset management
Financial sector stability
Stock markets
Prices
Financial crises
Asset and liability management
Financial sector policy and analysis
Financial markets
Financial services industry
Stock exchanges
ISBN 1-4983-9762-X
1-4983-0415-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Abstract; Contents; I. Introduction; Figures; Figure 1. Worldwide Financial Assets and Institutional Assets; Figure 2. Bank Assets vs. Investment Firm Assets under Management; II. The 'Clean vs. Lean' Debate: A Survey; Tables; Table 1. Dimensions of the Traditional 'Clean vs. Lean' Debate; III. Theories of (In)Efficient Markets and Speculative Bubbles; A. Bubbles and the (In)Efficiency of Markets - A Review; B. Competing Models of Bubble Formation and Persistence; Table 2. Stylized Summary of Asset Pricing/Bubble Models; Figure 3. Benchmark Decomposition of Hedge Fund Returns
Figure 4. Subjective vs. Objective Expected Returns IV. Policy Implications; Table 3. Mapping Policy Responses to Bubble Models; Figure 5. Relative 10-year Annualized Out performance of Fundamental-based Indices; V. Concluding Remarks and Future Research
Record Nr. UNINA-9910796903403321
Jones Bradley  
Washington, D.C. : , : International Monetary Fund, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui