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Assessing the financial condition and accounts receivable risk among US farmer cooperatives
Mashange, Gerald; Briggeman, Brian C. - In: Agricultural finance review 82 (2022) 2, pp. 344-358
Persistent link: https://www.econbiz.de/10013413473
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Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725
Persistent link: https://www.econbiz.de/10012226064
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The development of expected-loss methods of accounting for credit losses : a review with analysis of comment letters
Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 71-102
Persistent link: https://www.econbiz.de/10013428831
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Economic Loan Loss Provision and Expected Loss
Hlawatsch, Stefan; Ostrowski, Sebastian - Fakultät für Wirtschaftswissenschaft, … - 2009
The intention of a loss provision is the anticipation of credit's expected losses by adjusting the book values of the credits. Furthermore, this loan loss provision has to be compared to the expected loss according to Basel II and if necessary, equity has to be adjusted. This however assumes...
Persistent link: https://www.econbiz.de/10005000245
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Design, Structure and Implementation of a Modern Deposit Insurance Scheme
Bernet, Beat; Walter, Susanna - 2009
One of the important consequences to be drawn from the course of the financial crisis up to now is the insight that more attention must be paid in the future to the factors of liquidity, liquidity management and liquidity protection. That holds true for the protection of the stability of an...
Persistent link: https://www.econbiz.de/10011689941
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New Paradigms in Banking, Financial Markets and Regulation?
Balling, Morten; Lierman, Frank; den Spiegel, Freddy Van; … - 2012
On May 11-12, 2011, SUERF, the Belgian Financial Forum, the Brussels Finance Institute and the Centre for European Policy Studies (CEPS) jointly organised the 29th SUERF Colloquium New paradigms in money and finance? The papers included in this SUERF Study are based on contributions to the...
Persistent link: https://www.econbiz.de/10011689953
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Credit Risk Assessment Considering Variations in Exposure: Application to Commitment Lines
Fujiwara, Shigeaki - Institute for Monetary and Economic Studies, Bank of Japan - 2008
With the worldwide financial market confUsion caused by the subprime mortgage problem and the increase in credit line contracts with relaxed covenants, there are cases where financial institutions are facing demands to provide additional credit to securitized vehicles with heightened liquidity...
Persistent link: https://www.econbiz.de/10004975769
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New Paradigms in Banking, Financial Markets and Regulation?
Ayadi, Rym; masciandaro, donato; Quintyn, Marc G.; … - SUERF - The European Money and Finance Forum
On May 11-12, 2011, SUERF, the Belgian Financial Forum, the Brussels Finance Institute and the Centre for European Policy Studies (CEPS) jointly organised the 29th SUERF Colloquium New paradigms in money and finance? The papers included in this SUERF Study are based on contributions to the...
Persistent link: https://www.econbiz.de/10011070913
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Design, Structure and Implementation of a Modern Deposit Insurance Scheme
Bernet, Beat; Walter, Susanna - SUERF - The European Money and Finance Forum
One of the important consequences to be drawn from the course of the financial crisis up to now is the insight that more attention must be paid in the future to the factors of liquidity, liquidity management and liquidity protection. That holds true for the protection of the stability of an...
Persistent link: https://www.econbiz.de/10008556797
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Analytical Solution for the Loss Distribution of a Collateralized Loan under a Quadratic Gaussian Default Intensity Process
Yamashita, Satoshi; Yoshiba, Toshinao - Institute for Monetary and Economic Studies, Bank of Japan - 2011
In this study, we derive an analytical solution for expected loss and the higher moment of the discounted loss distribution for a collateralized loan. To ensure nonnegative values for intensity and interest rate, we assume a quadratic Gaussian process for default intensity and discount interest...
Persistent link: https://www.econbiz.de/10009318525