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171.
Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140. 相似文献
172.
金晓萍 《黄石理工学院学报》2004,20(5):29-32
古老而先进的服装文明建设遭遇了浮躁而滞后的服装教育 ;博大精深的服装文化被简单而肤浅地诠释了。功利主义将服装教育引入了重重误区 ,服装教育的管理体制、院校布局、教育理念、层次划分、专业设置等 ,亟待规范。为此 ,本文提出了中国服装教育标本兼治的思路和一些对策。 相似文献
173.
王晓萌 《黄石理工学院学报》2004,20(5):47-50
精神文明建设是社会主义的重要特征,其直接目的是为了全面提高人的素质,发展和推广科学技术,为物质文明的发展提供精神动力、智力支持和思想政治保证,从而推动生产力的发展。因此,精神文明建设也是解放和发展生产力。 相似文献
174.
孔繁正 《广东农工商职业技术学院学报》2005,(3)
开展高职高专院校人才培养工作水平评估,给我院带来了新的发展契机,对加快改革与建设起到了积极地推动作用。通过两年来迎评促建工作的开展,学院的办学指导思想更加明确,全院教职工增强了凝聚力,办学条件得到了改善,师资队伍建设得到了加强,教学改革进一步深化,专业建设迈上了新台阶,学生素质教育结出了累累硕果,学院的办学实力和整体竞争力得到了提高。 相似文献
175.
敖汀 《辽宁税务高等专科学校学报》2004,16(1):14-16
世界各国尤其是发达国家一贯重视纳税人权利问题,在税法中把征纳双方平等的权利与义务作为重要的内容予以规定。与国外相比,我国纳税人权利不论从法律规定还是贯彻落实上都存在一些不足,纳税人地位没有得到应有的提高。通过分析中外纳税人权利地位现状,提出尊重纳税人权利,提高纳税人地位的可能措施。 相似文献
176.
经过20余年的经济发展,在东部沿海的私营经济发展如火如荼的同时,我国中西部地区的民间投资也日趋活跃,本文试图以山东西部城市菏泽为例,对目前我国中西部地区的民间投资状况予以透视与思考。 相似文献
177.
江书陆 《广东经济管理学院学报》2004,19(6):40-43
“隐形冠军”能够在所在市场中处于垄断地位,有其深刻的原因。分析他们取得成功的经验,对我国中小企业的进一步发展具有很大的意义。 相似文献
178.
This paper looks at the value generated to shareholders by the announcement of mergers and acquisitions involving firms in the European Union over the period 1998–2000. Cumulative abnormal shareholder returns due to the announcement of a merger reflect a revision of the expected value resulting from future synergies or wealth redistribution among stakeholders. Target firm shareholders receive on average a statistically significant cumulative abnormal return of 9% in a one‐month window centred on the announcement date. Acquirers’ cumulative abnormal returns are null on average. When distinguishing in terms of the geographical and sectoral dimensions of the merger deals, our main finding is that mergers in industries that had previously been under government control or that are still heavily regulated generate lower value than M&A announcements in unregulated industries. This low value creation in regulated industries becomes significantly negative when the merger involves two firms from different countries and is primarily due to the lower positive return that shareholders of the target firm enjoy upon the announcement of the merger. This evidence is consistent with the existence of obstacles (such as cultural, legal, or transaction barriers) to the successful conclusion of this type of transaction, which lessen the probability of the merger actually being completed as announced and, therefore, reduce its expected value. 相似文献
179.
180.
Recent advances in the theory of credit risk allow the use of standard term structure machinery for default risk modeling and estimation. The empirical literature in this area often interprets the drift adjustments of the default intensity's diffusion state variables as the only default risk premium. We show that this interpretation implies a restriction on the form of possible default risk premia, which can be justified through exact and approximate notions of "diversifiable default risk." The equivalence between the empirical and martingale default intensities that follows from diversifiable default risk greatly facilitates the pricing and management of credit risk. We emphasize that this is not an equivalence in distribution, and illustrate its importance using credit spread dynamics estimated in Duffee (1999) . We also argue that the assumption of diversifiability is implicitly used in certain existing models of mortgage-backed securities. 相似文献