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101.
102.
In recent years, financial reporting has changed in Japan towards the requirements of internationally recognized accounting standards. At the same time, banks suffered significant bad debts on their loans and it became difficult to maintain capital adequacy ratios at the level required for international operations. In this context, using as case studies the five major banking groups in Japan from 2002 to 2004, we address four related research questions concerned with the importance of deferred tax for the maintenance of regulatory capital. The responses of the government, regulatory agencies and auditors to problems with deferred tax accounting are also considered. We find that, without deferred tax assets, the five major banking groups would not have been allowed to operate internationally. We also suggest implications, and conclude that the solutions to these problems lie not just with the accounting profession but also with the government and regulatory agencies, as part of wider financial, rather than accounting, reform. 相似文献
103.
Alec J. M. Gee 《Scottish journal of political economy》2000,47(2):198-212
In large part we follow the order of Hollander's text, 1 and page references to Hollander are given by [H, p()]. References to Malthus are from The Works as edited by E. A. Wrigley and David Souden,2 and are given by [M, (vol. no.), (abbreviated title of volume), (p())]. 相似文献
104.
Entry and exit rates are examined across a fairly large sample of 4-digit U.S. manufacturing industries. Market growth significantly increases (reduces) entry (exit) rates. Profits increase entry rates. Advertising clearly acts as an entry barrier. Sunk capital costs seem to deter exit. While entry and exit rates are related in the sample, whether they are simultaneously determined is unclear. 相似文献
105.
106.
Time-Varying Mortgage Prepayment Penalties 总被引:1,自引:1,他引:0
Recent empirical findings reveal that prepayment decisions of commercial property owners are slower than predicted by the pure options-pricing model (OPM). Borrower decisions appearing slow, however, may be quite rational when prepayment penalties of a time-varying nature are incorporated into the OPM. This article uses a competing risks OPM, adjusted for each of four different categories of prepayment penalties, to analyze borrower prepayment behavior. We find the value of delaying prepayment is often higher for mortgages with declining-rate penalties than for mortgages with static-rate penalties, frequently requiring a substantially higher interest rate spread to trigger a refinance. Multifamily loan prepayment records reveal the type of prepayment pattern that the adjusted OPM indicate should occur, reducing the gap between empirical findings and theoretical predictions. The results have implications for the specification of regressions fit to historical data, for the pricing of newly originated commercial mortgages, and for pricing in the single-family market where prepayment penalties are reemerging. 相似文献
107.
Austin Murphy 《实用企业财务杂志》2001,14(1):80-89
Corporations seeking to maximize the return on their cash reserve resources have an incentive to invest in traditional preferred stock because of their right to exclude 70% of the dividends from taxation. Nevertheless, fixed-rate preferred stock investments may contribute significantly to the return volatility of a cash portfolio and cause unacceptable losses to the corporate investors. As a result, many corporations might consider such higher-return investments only if they can hedge away a sufficient amount of risk. The research presented in this article seeks to evaluate how much of the return variation of fixed-rate preferred equity portfolios can be reduced with various hedging strategies.
This research shows that it is possible to reduce the risk of preferred stock investments significantly through the use of hedges employing some combination of fixed income futures and/or options. Although some risk remains even with the hedged preferred stock portfolio, the author demonstrates that money market assets can be combined with a hedged preferred stock portfolio to create a position that has no material chance of loss but expected after-tax returns higher than those on money market investments. In addition, the article also shows the high level of profitability associated with a strategy of increasing the size of liquid reserves in order to allow for losses related to an unhedged preferred stock component of those reserves. 相似文献
This research shows that it is possible to reduce the risk of preferred stock investments significantly through the use of hedges employing some combination of fixed income futures and/or options. Although some risk remains even with the hedged preferred stock portfolio, the author demonstrates that money market assets can be combined with a hedged preferred stock portfolio to create a position that has no material chance of loss but expected after-tax returns higher than those on money market investments. In addition, the article also shows the high level of profitability associated with a strategy of increasing the size of liquid reserves in order to allow for losses related to an unhedged preferred stock component of those reserves. 相似文献
108.
109.
One of the most fundamental questions emerging from recent scrutiny of US foreign assistance efforts is whether the PL 480 food aid programme is making a significant, positive contribution to the economic and social development of poorer nations. Despite the validity of certain past criticisms of food aid as a development vehicle, it is the premise of this paper that US food assistance CAN have a positive developmental impact but that this will require reformulation of policy goals, redesign of programme components, and reorganization of administrative structures. Seven basic policy and programme design questions are addressed herein: What should be the goals of food aid? Who should receive food aid? How much aid should be given? Which kind of food should be given? Under what terms should food aid be given? What delivery systems should be used? How should the aid effort be organized? It is argued that the current (but temporary) respite from serious food deficits in many developing countries has provided an ideal opportunity for the US Government to reevaluate the current PL 480 programme and to incorporate the above concerns into a rational and comprehensive, developmental food aid policy. 相似文献
110.