منابع مشابه
Fair Value Accounting for Liabilities and Own Credit Risk
Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
متن کاملOn the Social Value of Accounting Objectivity in Financial Stability
In this paper, we analyze the social value of accounting objectivity in maintaining nancial stability. Building on an early, inuential accounting study by Ijiri and Jaedicke (1966), we operationalize two informational properties, accuracy (free of collective bias) and objectivity (degree of consensus), in a correlated information structure and embed them into a model of runs on nancial insti...
متن کاملOn the Social Value of Accounting Objectivity in Bank Stability
In this paper, we analyze the social value of accounting objectivity in maintaining bank stability. Building on an early, inuential accounting work by Ijiri and Jaedicke (1966), we operationalize two informational properties, objectivity and accuracy, in a correlated information structure and embedded them into a model of bank runs. We show that, when compared with the accuracy property, the o...
متن کاملFair-Value Accounting for Federal Credit Programs
The federal government supports some private activities—such as home ownership, postsecondary education, and certain commercial ventures—through credit assistance offered to individuals and businesses. Some of that assistance is in the form of direct federal loans, and some is through federal guarantees of loans made by private financial institutions. At the end of fiscal year 2011, about $2.7 ...
متن کاملlabor income by gender: social accounting matrix analysis for iran
due to the different nature of the production structure in economic sectors, growth in these sectors has a different effect on employment. on the other hand, according to market analysis by gender, the impact on job creation in economic sectors is also different for men and women. in this paper, we use social accounting matrix (sam) model for iran to assess how growth in various sectors of the ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Canadian journal of nonprofit and social economy research
سال: 2013
ISSN: 1920-9355
DOI: 10.22230/cjnser.2013v4n2a154