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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
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
| 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 |
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 |
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Laeven Luc
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Distress in European Banks : : An Analysis Basedon a New Dataset / / Tigran Poghosyan, Martin Cihak
| Distress in European Banks : : An Analysis Basedon a New Dataset / / Tigran Poghosyan, Martin Cihak |
| Autore | Poghosyan Tigran |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (39 p.) |
| Altri autori (Persone) | CihakMartin |
| Collana | IMF Working Papers |
| Soggetto topico |
Banks and banking - European Union countries
Banks and Banking Finance: General Financial Risk Management Industries: Financial Services Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Financial Institutions and Services: General General Financial Markets: Government Policy and Regulation Banking Economic & financial crises & disasters Finance Financial services law & regulation Early warning systems Distressed institutions Loan loss provisions Bank soundness Financial crises Financial institutions Financial regulation and supervision Bank supervision Financial sector policy and analysis Banks and banking Crisis management Financial services industry State supervision |
| ISBN |
1-4623-4569-7
1-4527-9346-8 1-4518-7156-2 1-282-84231-5 9786612842313 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Motivation; A. Early Warning Systems for Banking Soundness; B. Examples of Uses of the Early Warning Systems; III. Methodology and Data; A. Estimation Methodology; B. Data; Figures; 1. Overview of Distress Events by Year and by Country, 1995-2007; Tables; 1. Database Overview; 2. Determinants of Bank Distress; IV. Estimation Results; A. Baseline Estimate; B. Robustness Checks; 3. Logit Estimation Results; C. Prediction Results; 4. Type I and Type II Errors; 2. Banks at Risk; 3. Assets at Risk; D. Marginal Effects
4. Marginal Effects of Significant CAMEL Covariates5. Trade-off in the Impact on PD between Pairs of Significant CAMEL Covariates; V. Conclusion; Appendices; I. Early Warning Systems for Banking Supervision:; II. European Banking System; III. European Structured Early Intervention and Resolution; References |
| Record Nr. | UNINA-9910788350203321 |
|
Poghosyan Tigran
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Distress in European Banks : : An Analysis Basedon a New Dataset / / Tigran Poghosyan, Martin Cihak
| Distress in European Banks : : An Analysis Basedon a New Dataset / / Tigran Poghosyan, Martin Cihak |
| Autore | Poghosyan Tigran |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (39 p.) |
| Disciplina | 332.1068;332.10684 |
| Altri autori (Persone) | CihakMartin |
| Collana | IMF Working Papers |
| Soggetto topico |
Banks and banking - European Union countries
Bank soundness Bank supervision Banking Banks and Banking Banks and banking Banks Capital and Ownership Structure Crisis management Depository Institutions Distressed institutions Early warning systems Economic & financial crises & disasters Finance Finance: General Financial crises Financial Institutions and Services: General Financial Institutions and Services: Government Policy and Regulation Financial institutions Financial regulation and supervision Financial Risk and Risk Management Financial Risk Management Financial sector policy and analysis Financial services industry Financial services law & regulation Financing Policy General Financial Markets: Government Policy and Regulation Goodwill Industries: Financial Services Loan loss provisions Micro Finance Institutions Mortgages State supervision Value of Firms |
| ISBN |
1-4623-4569-7
1-4527-9346-8 1-4518-7156-2 1-282-84231-5 9786612842313 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Motivation; A. Early Warning Systems for Banking Soundness; B. Examples of Uses of the Early Warning Systems; III. Methodology and Data; A. Estimation Methodology; B. Data; Figures; 1. Overview of Distress Events by Year and by Country, 1995-2007; Tables; 1. Database Overview; 2. Determinants of Bank Distress; IV. Estimation Results; A. Baseline Estimate; B. Robustness Checks; 3. Logit Estimation Results; C. Prediction Results; 4. Type I and Type II Errors; 2. Banks at Risk; 3. Assets at Risk; D. Marginal Effects
4. Marginal Effects of Significant CAMEL Covariates5. Trade-off in the Impact on PD between Pairs of Significant CAMEL Covariates; V. Conclusion; Appendices; I. Early Warning Systems for Banking Supervision:; II. European Banking System; III. European Structured Early Intervention and Resolution; References |
| Record Nr. | UNINA-9910816924403321 |
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Poghosyan Tigran
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||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial Intermediation Costs in Low-Income Countries : : The Role of Regulatory, Institutional, and Macroeconomic Factors / / Tigran Poghosyan
| Financial Intermediation Costs in Low-Income Countries : : The Role of Regulatory, Institutional, and Macroeconomic Factors / / Tigran Poghosyan |
| Autore | Poghosyan Tigran |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (36 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Intermediation (Finance) - Developing countries - Econometric models
Banks and Banking Finance: General Money and Monetary Policy Inflation Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation Economic Development: Financial Markets Saving and Capital Investment Corporate Finance and Governance Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Monetary Policy General Financial Markets: General (includes Measurement and Data) Price Level Deflation Banking Financial services law & regulation Monetary economics Finance Macroeconomics Credit risk Reserve requirements Loan loss provisions Competition Financial regulation and supervision Monetary policy Prices Financial markets Banks and banking Financial risk management State supervision |
| ISBN |
1-4755-2280-0
1-4755-6413-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Interest Margin Decomposition; A. Conceptual Framework; B. Decomposition Results; III. Econometric Analysis of Bank- and Country-Specific Determinants of Interest Margins; A. Model Specification; B. Variables; C. Descriptive Statistics; D. Results; IV. Robustness Checks; V. Conclusions; References; Figures; 1. Comparison of Implicit Net Interest Margins in LICs and EMs; 2. Percentile Distribution of Net Interest Margin Determinants in LICs and EMs; 3. Median Interest Margins in LICs and EMs by Countries; Tables; 1. Variable Definition and Sources
2. Descriptive Statistics3. Correlations Matrix; 4. Estimation Results Controlling for Bank-Specific Determinants; 5. Estimation Results Controlling for Macroeconomic Variables; 6. Estimation Results Controlling for Institutional Variables; 7. Estimation Results Controlling for Regulatory Variables; 8. Robustness Check for LICs: Using Market Share Instead of Market Concentration; 9. Robustness Check for LICs: Using Loan Market Concentration; 10. Robustness Check for LICs: Using Deposit Market Concentration 11. Robustness Check for LICs: Using Interaction of Market Concentration with Regional Dummies12. Robustness Check for LICs: Using Annual Average Variables |
| Record Nr. | UNINA-9910779201903321 |
|
Poghosyan Tigran
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial Intermediation Costs in Low-Income Countries : : The Role of Regulatory, Institutional, and Macroeconomic Factors / / Tigran Poghosyan
| Financial Intermediation Costs in Low-Income Countries : : The Role of Regulatory, Institutional, and Macroeconomic Factors / / Tigran Poghosyan |
| Autore | Poghosyan Tigran |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (36 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Intermediation (Finance) - Developing countries - Econometric models
Banks and Banking Finance: General Money and Monetary Policy Inflation Banks Depository Institutions Micro Finance Institutions Mortgages Financial Institutions and Services: Government Policy and Regulation Economic Development: Financial Markets Saving and Capital Investment Corporate Finance and Governance Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Monetary Policy General Financial Markets: General (includes Measurement and Data) Price Level Deflation Banking Financial services law & regulation Monetary economics Finance Macroeconomics Credit risk Reserve requirements Loan loss provisions Competition Financial regulation and supervision Monetary policy Prices Financial markets Banks and banking Financial risk management State supervision |
| ISBN |
1-4755-2280-0
1-4755-6413-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; II. Interest Margin Decomposition; A. Conceptual Framework; B. Decomposition Results; III. Econometric Analysis of Bank- and Country-Specific Determinants of Interest Margins; A. Model Specification; B. Variables; C. Descriptive Statistics; D. Results; IV. Robustness Checks; V. Conclusions; References; Figures; 1. Comparison of Implicit Net Interest Margins in LICs and EMs; 2. Percentile Distribution of Net Interest Margin Determinants in LICs and EMs; 3. Median Interest Margins in LICs and EMs by Countries; Tables; 1. Variable Definition and Sources
2. Descriptive Statistics3. Correlations Matrix; 4. Estimation Results Controlling for Bank-Specific Determinants; 5. Estimation Results Controlling for Macroeconomic Variables; 6. Estimation Results Controlling for Institutional Variables; 7. Estimation Results Controlling for Regulatory Variables; 8. Robustness Check for LICs: Using Market Share Instead of Market Concentration; 9. Robustness Check for LICs: Using Loan Market Concentration; 10. Robustness Check for LICs: Using Deposit Market Concentration 11. Robustness Check for LICs: Using Interaction of Market Concentration with Regional Dummies12. Robustness Check for LICs: Using Annual Average Variables |
| Record Nr. | UNINA-9910828282303321 |
|
Poghosyan Tigran
|
||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||