Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 145 for “"Balance-sheet"”.
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A Study of the Function of the Corporate Balance Sheet
Made available in DSpace on 2014-12-05T22:10:25Z (GMT). No. of bitstreams: 1 0013559.pdf: 10746238 bytes, checksum: 84ea6e050b08f72bb01eac4959e1fabc (MD5) Previous issue date: 1955
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The Determinants of Off-Balance-Sheet Banking Risk: The U.S. and International Evidence
This study employs the logistic diffusion model of financial innovations. In order to trace the determinants of OBS guarantees we consider that OBS guarantees in the banking industry as a financial innovation follows a time diffusion trend. In addition to the time trend factor we include a …
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Regulation of off-balance sheet exposures and pricing of over-the-counter derivatives
… been placed on regulation of exposures held off balance sheet by large banks. I analyze the effect on equity holders of such regulation. While requiring banks to hold capital against their on balance sheet exposures largely doses not perturb equity holder valuation capital held against off …
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The Legal Implications of Off Balance Sheet Financing: A Comparative Analysis of UK and US Positions
Off balance sheet financing (OBF) is either not visible or only partially visible in financial reporting for a number of reasons. It has attracted controversy in the light of its employment in a number of major corporate scandals. Previous investigations dominated by short works and consultancy …
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Essays on bank capital and balance sheet adjustment in the UK and US, and implications for regulatory policy
… to examine their effects on capital, lending and balance sheet management behaviour in the pre-crisis period 1996-2007. We find that capital requirements that include firm-specific, time-varying add-ons set by supervisors affect banks‘ desired capital ratios and that resulting adjustments to …
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Essays in financial economics
… of regulation focused on exposures held off-balance sheet. While requiring banks to hold capital against their on-balance sheet exposures largely doses not perturb equity holder valuation, capital held against off-balance sheet exposures decreases the equity claim by generating a deleveraging …
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Essays on finance and macroeconomics
… Chapter 1 studies the origin and propagation of balance sheet recessions. I first show that in standard models driven by TFP shocks, the balance sheet channel disappears when agents are allowed to write contracts on the aggregate state of the economy. In contrast, I show how uncertainty shocks …
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An Empirical Examination of the Effect of the Accounting for Stock Distributions
… displayed in the stockholders' section of the balance sheet. In terms of the accounting rules for stock distributions, the FASB should maintain the accounting rules for small stock dividends because they help firms to signal relevant information to financial statement users. In terms of the …
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Does funding huge capital outlay projects through project finance enhance shareholders' value?
… high capital magnitude projects funded under on balance sheet finance. The second phase comprised of 5 interviews and 25 questionnaires with local Project Finance industry professionals with the aim of establishing the common view on which between on balance sheet and off balance sheet finance …
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The impact of Basel III on the provision on long-term housing finance in South Africa
… statistical analysis utilising aggregate bank balance sheet data is employed to gauge how changes in banks’ balance sheet compositions may affect long - term housing finance. South African banks are historically well capitalised. However, the introduction of newly developed parameters in …
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The State and the Transformation of British and American Commercial Banking, 1945-2008
… these restrictions that banks transformed their balance sheet management practices in the 1960s, starting with the largest American banks. These banks attempted to escape controls on competition for deposits (which were designed to constrain asset growth and allocation) by borrowing in money …
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From the capital maintenance rule to the solvency test: some thoughts on the new approach to creditor protection in Malawian company law
… elements of the test (equity solvency and balance sheet solvency) as well as other aspects of the test which are likely to raise legal interpretation issues. The twin solvency test adopted in different jurisdictions ordinarily varies in its balance sheet solvency element. Some jurisdictions …
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Empirical evidence of aggregate credit supply by South African banks since the introduction of international risk based capital regulation
… objective is to analyse empirical trends in on-balance sheet lending between 1994 and 2013 and to establish whether the propensity for banks to extend credit at the aggregate industry level can be partly attributed to the increased regulatory requirements of target capital adequacy ratios or is …
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The impact of Federal Reserve’s policies on the residential mortgage markets
… the markets resulting in a vast expansion in its balance sheet. In the current inflationary environment (2022), the Federal Reserve is running losses on the balance sheet as it increases the interest rates as part of its quantitative tightening policies; the Federal Reserve must consider whether …
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Industrial Heterogeneity in Response to Factor Price Shocks: A Dynamic Framework of Production with Money Input
… by examining the asset side of producer's balance sheet, different from any known channels which mainly affect real economic activities through financing and the liability side of producers' balance sheet. I call this mechanism the currency channel. In addition, I proposed the invariance of …
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Synthetic leasing : a viable alternative for the corporate user
Synthetic leasing is a method used to provide off-balance sheet financing to a corporate entity for the acquisition and development of a commercial real estate asset. Recently, off-balance sheet transactions, specifically synthetic leases, have proliferated in connection with corporate acquisitions …
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Essays on macroeconomics and risk premium
… leveraged positions, exposing the economy to balance sheet recessions. Limited asset market participation implies the balance sheet of the central bank is non-neutral. Unconventional monetary policy reduces the risk premium and endogenous volatility. During balance sheet recessions, asset …
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Simulation models of bank risk management
… banks to quantify and plan for. Excel spreadsheets can be used to develop models to measure and quantify these risks. Simulation tools and what-if analysis using data table and scenario manager identify possible outcomes for differing interest rate scenarios, interest rate shocks and …
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Essays on foreign currency risk management
This dissertation studies on-balance-sheet and off-balance-sheet foreign currency risk management of corporate firms and commercial banks. It is comprised of two essays. The first essay investigates what determines firms’ foreign currency spot net asset positions, derivatives hedging and synthetic …
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