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

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

Autore	Lama Ruy
Pubbl/distr/stampa	Washington, D.C. : , : International Monetary Fund, , 2009
Descrizione fisica	49 p. : ill
Collana	IMF Working Papers
Soggetto topico	Business cycles - Latin America Business forecasting - Latin America Investments: Bonds Macroeconomics Economic Theory Production and Operations Management Labor Economics: General Production Cost Capital and Total Factor Productivity Capacity Prices, Business Fluctuations, and Cycles: General (includes Measurement and Data) General Financial Markets: General (includes Measurement and Data) Financial Economics Labour income economics Economic growth Investment & securities Economic theory & philosophy Labor Total factor productivity Business cycles Bonds Financial frictions Labor economics Industrial productivity Economic forecasting
ISBN	1-4623-3055-X 1-4518-7214-3 9786612842887 1-4519-9130-4 1-282-84288-9
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Record Nr.	UNINA-9910788338603321

Autore	Qureshi Mahvash
Pubbl/distr/stampa	Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica	1 online resource (46 p.)
Disciplina	338.27282
Collana	IMF Working Papers IMF working paper
Soggetto topico	Petroleum industry and trade - Africa, Sub-Saharan - Econometric models Competition - Econometric models - Africa, Sub-Saharan Investments: Energy Exports and Imports Trade: General Energy: General Trade Policy International Trade Organizations International economics Investment & securities Macroeconomics Exports Oil Oil exports Real exports Export performance Petroleum industry and trade
ISBN	1-4623-1543-7 1-4527-1477-0 1-282-84123-8 1-4518-7030-2 9786612841231
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Contents; I. Introduction; II. Oil Abundance: Blessing or Curse?; A. Africa's Oil Riches and Competitiveness; III. Measuring Competitiveness; A. Export Performance; Figures; 1. Growth in Total and Oil Export Volume, 1970-2006; 2. Share of Oil Exports in Total Exports and GDP, 1970-2006; B. Export Structure and Diversification; Tables; 1. Export Structure by Product Category, 1970-2005; 3. Share in World Exports, 1970-2006; 2. Product Categories with Revealed Comparative Advantage, 1970-2005; 3. Sectoral Distribution of Revealed Comparative Advantage, 2005 4. Export Structure and Concentration, 1970-2005 C. Productivity, Infrastructure, and Human Capital; 5. World Share of Nonfuel Merchandise Exports, 1970-2005; 6. Real GDP and Non-oil GDP per Capita (US thousands), 1970-2006; 4. ICT and Transport Infrastructure Indicators for Selected Economies, 2005; D. Institutional Quality; 5. OPAC Human Development Indicators, 2005; 7. DBI Ranking for OPAC and Selected Economies, 2007; 8. WGI for OPAC and Selected Economies, 1998-2006; 9. GCI Rankings for Selected Economies, 2006; IV. Institutional Quality and Export Competitiveness 10. Oil Abundance and Non-oil Exports A. Methodology; B. Data Issues; C. Results; D. Sensitivity Analysis; 6. Institutions and Real Non-oil Exports: Estimates for the World Sample; 7. Institutions and Real Non-oil Exports: Estimates for Sub-Saharan Africa; V. Conclusion and Policy Implications; 8. Estimates for Countries with Low and High Institutional Quality; References; Appendixes; A. Macroeconomic Indicators and Export Performance; B. Data Sources and Sensitivity Results
Record Nr.	UNINA-9910788234203321

Autore	Klemm Alexander
Pubbl/distr/stampa	Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica	1 online resource (35 p.)
Collana	IMF Working Papers
Soggetto topico	Corporations - Finance Corporations - Taxation Investments: Stocks Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Corporate & business tax Public finance & taxation Investment & securities Allowance for corporate equity Stocks Corporate income tax Income tax systems Effective tax rate Corporations Income tax Tax administration and procedure
ISBN	1-4623-5080-1 1-4519-8531-2 1-282-39234-4 9786613820778 1-4519-0972-1
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES""
Record Nr.	UNINA-9910788522403321