163,591 research outputs found
Introduction [di: Accounting and Regulation. New Insights on Governance, Markets and Institutions (Chinese Version)]
No full textIASB ED Management Commentary versus European Regulation: The Impact on Management's Reports of Companies Listed on Italian Stock Exchange (Chinese Version)
No full textThe Evron quarry : A contribution to the Quaternary stratigraphy of the coastal Plain of Israel
No full textRonen A., Amiel Abraham J. The Evron quarry : A contribution to the Quaternary stratigraphy of the coastal Plain of Israel. In: Paléorient, 1974, vol. 2, n°1. pp. 167-173
[Report to Chief J. E. Curry, by an unknown author #1]
No full textReport to Chief J. E. Curry, by an unknown author. The report contains a list of officers who gave depositions to the United States Attorney
[Report to Chief J. E. Curry, by an unknown author #2]
No full textReport to Chief J. E. Curry, by an unknown author. The report contains a list of officers who gave depositions to the United States Attorney
Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements
No full textFor more than a decade, supervisory banking authorities in Europe and the United States have sought to assess the resilience of banks to adverse economic episodes to safeguard the financial system's stability. They rely on regulatory capital measures like Common Equity Tier 1 (CET1) relative to risk-weighted assets in the aftermath of potential economic crises. We propose a new measure of banks' resilience based on financial statements. The fair value margin (FVM) is estimated as the difference between the fair value of assets and the book value of liabilities, scaled by the book value of equity. We find that FVM is positively associated with the surplus or shortfall of CET1 resulting from the stress testing results from 2014, 2016 and 2018. To corroborate the relevance of FVM for supervisory authorities, we compare the ability of the loan component of FVM to predict future credit losses with the capital surplus/shortfall metric derived from the stress test. The findings indicate that the fair value of loans predicts net charge-offs better than stress test outcomes. Therefore, we suggest that FVM could be used as a readily available and relatively low-cost tool to assess bank resilience, thus complementing the stress test exercises
Une station kébarienne du Néguev : le point 104
No full textRonen A., Yossef A., Perrot J. Une station kébarienne du Néguev : le point 104. In: Bulletin de la Société préhistorique française. Études et travaux, tome 64, n°1, 1967. pp. 261-278
Discussing the usefulness of Fair Value from the lenders’ perspective
No full textFair value measures in financial reporting have been at the center of recent debates, with many
scholars considering the issue increasingly relevant and useful. This paper discusses the appropriateness of
these measure in countries, like Italy, wherein lenders are the major source of financing and are therefore the
‘primary users of financial reporting. Specifically, we argue that fair valuation – while potentially useful in
countries that boast advanced capital markets with diffused equity ownership – is not as useful, and even
potentially misleading in countries like Italy.
The discussion is based on a review of the literature on the prediction of creditworthiness. In the literature, the
main informational inputs largely ignore fair values, whether measured as exit values or otherwise. Basically,
the idea that fair values are suitable for all countries and entities, regardless of differences in ownership
structure and modes of financing, may need to be re-examined. Possibly, disclosure of fair values instead of
recognition is more likely to satisfy the criterion of decision usefulness when lenders are the main users of
financial reporting
Special issue on governance and accounting regulation
No full textJournal of Management and Governance
Volume 14, Number 4, 273-276, DOI: 10.1007/s10997-009-9100-2
http://www.springerlink.com/content/2r46224233g04432
Kalanchoe torrejacqii (Crassulaceae subfam. Kalanchooideae), a new species in K. subg. Bryophyllum from the Namorona River valley, Madagascar
No full textShtein, Ronen, Smith, Gideon F. (2021): Kalanchoe torrejacqii (Crassulaceae subfam. Kalanchooideae), a new species in K. subg. Bryophyllum from the Namorona River valley, Madagascar. Phytotaxa 498 (3): 205-212, DOI: 10.11646/phytotaxa.498.3.6, URL: http://dx.doi.org/10.11646/phytotaxa.498.3.
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