Risks and reporting of off-balance-sheet (OBS) activities in commercial banking:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Garland
1994
|
| Schriftenreihe: | The financial sector of the American economy
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 151 S. |
| ISBN: | 0815317433 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804124324564566016 |
|---|---|
| adam_text | Contents
List of Tables vii
Preface viii
I. Introduction 3
Purpose of the Research 4
Scope of the Research 4
Organization of the Book 6
II. Economics, Risks, and Accounting
for SLCs, LOCs, Interest Rate Swaps,
And Loan Sales 7
Standby Letters of Credit 7
Commercial Letters of Credit 11
Interest Rate Swaps 15
Loan Sales 21
III. Review of Previous Research 27
Lease Financing and Finance Subsidiaries 28
SLCs, LOCs, Interest Rate Swaps, and Loan Sales 36
Positive Accounting Theory 48
Relevance to the Present Research 56
IV. Theoretical Framework 57
Market Environment 57
Regulation Influences OBS Transactions 60
Agency Conflicts 61
Positive Accounting Theory 62
V. Methodology 73
Dependent Variables 74
Independent Variables 75
Hypotheses 82
Data Collection and Sample Selection 94
Empirical Model and Data Analysis 95
v
99
vi. Data Analysis and Interpretation Statistical Procedures 100
Subsamples 112
Conclusions 113
VII. Contributions, Implications, Limitations,
Suggestions for Future Research 117
Contributions 117
Implications 118
Limitations 121
Suggestions for Future Research 122
Appendix A 123
Appendix B 131
Bibliography 137
Index 149
Tables
1. Summary of Lease Financing and Finance
Subsidiaries Literature 29
2. Summary of Financial Instrument Literature 37
3. Summary of Positive Accounting Theory Literature ... 49
4. Variable Definition 84
5. Models of Common Characteristics by
Financial Instrument 99
6. Composition of Factors by Year 103
7. Summary of Significant Factors in
Regression Models by Year 107
8. Summary of Outcomes Relative to Hypotheses 114
9. Model Comparison by Financial Instrument 115
10. Standby Letters of Credit: Credit Enhancement 125
11. Commercial Letters of Credit 126
12. Interest Rate Swap 128
13. Loan Sale Funds Flow 129
14. Standby Letters of Credit
Factor Regression Results 133
15. Letters of Credit
Factor Regression Results 134
16. Interest Rate Swaps Factor Regression Results 135
17. Loan Sales Factor Regression Results 136
|
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| indexdate | 2024-07-09T17:43:51Z |
| institution | BVB |
| isbn | 0815317433 |
| language | English |
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| physical | XI, 151 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
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| series2 | The financial sector of the American economy |
| spelling | Cunningham, Reba L. Verfasser aut Risks and reporting of off-balance-sheet (OBS) activities in commercial banking Reba Love Cunningham New York u.a. Garland 1994 XI, 151 S. txt rdacontent n rdamedia nc rdacarrier The financial sector of the American economy Banks - Management United States Bank Banks and banking United States Accounting Disclosure in accounting United States Financial statements United States Off balance sheet financing United States USA HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006596236&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cunningham, Reba L. Risks and reporting of off-balance-sheet (OBS) activities in commercial banking Banks - Management United States Bank Banks and banking United States Accounting Disclosure in accounting United States Financial statements United States Off balance sheet financing United States |
| title | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking |
| title_auth | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking |
| title_exact_search | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking |
| title_full | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking Reba Love Cunningham |
| title_fullStr | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking Reba Love Cunningham |
| title_full_unstemmed | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking Reba Love Cunningham |
| title_short | Risks and reporting of off-balance-sheet (OBS) activities in commercial banking |
| title_sort | risks and reporting of off balance sheet obs activities in commercial banking |
| topic | Banks - Management United States Bank Banks and banking United States Accounting Disclosure in accounting United States Financial statements United States Off balance sheet financing United States |
| topic_facet | Banks - Management United States Bank Banks and banking United States Accounting Disclosure in accounting United States Financial statements United States Off balance sheet financing United States USA |
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