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Credit Card Structures: Surviving the "Worst Case" Scenario
Credit Card Structures hard times credit card lenders credit card structures
2011/9/2
In this update to "Credit Card Structures and Their Ability to Weather Hard Times" published in the Spring 2008 issue of The Journal of Structured Finance, the author notes that the "hard times" refer...
Indirect Evidence on the Efficacy of Selective Credit Controls: The Case of Consumer Credit
an empirical analysis consumer durable expenditures adjustments in consumer credit extensions expenditure distribution
2011/9/2
The article focuses on an empirical analysis on if consumer durable expenditures respond to adjustments in consumer credit extensions, using the Sims test for causality. It states that there is eviden...
The Effects of Credit Ratings on Stock Returns in China
Domestic credit-rating agencies decisions of investors credit ratings rating outlooks
2011/9/2
Domestic credit-rating agencies in China have been criticized for having no effect on the decisions of investors. We examine whether credit ratings and rating outlooks of the listed companies that are...
Credit rating agencies in a post-Enron world: Congress revisits the NRSRO concept
the regulatory reforms credit rating industry Credit Rating Agency Reform competition between credit rating agencies
2011/9/2
This paper gives an overview of the regulatory reforms in the US credit rating industry, most notably through the Credit Rating Agency Reform Act of 2006. The paper first explicates the developments t...
Navigating the R&D Tax Credit
regular research credit alternative simplified credit taxpayers with in complete records contract research expenses
2011/9/2
The research and development credit of IRC § 41 can be a significant advantage for businesses that develop, design or improve products, techniques, software and similar activities. It can be calculate...
Fair Value Accounting for Liabilities and Own Credit Risk
credit risk debt fair value accounting income recognition
2011/9/2
We find that equity returns associated with credit risk changes are attenuated by the debt value effect of the credit risk changes, as Merton (1974) predicts. We find that the relation between credit ...
The valuation of special purpose vehicles by issuing structured credit-linked notes
market and credit risk analytic formulas Special Purpose Vehicle spot rate and equity index market
2011/9/2
With the intersection of market and credit risk, the first contribution is to derive the analytic formulas of the Credit Linked Notes (CLNs) and the leveraged total return CLNs issued by an Special Pu...
The article discusses a system for detecting the presence of credit card information on magnetic strips. Police in Nevada were puzzled to find criminals carrying large numbers of hotel keys. It turned...
Credit Traps and Credit Cycles
a simple macroeconomic model credit market investment projects net worth
2011/9/2
We develop a simple macroeconomic model of credit market imperfections with heterogeneous investment projects. The projects differ in productivity, the investment requirement, and the severity of agen...
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
Do REITs Have an Advantage When Credit is Tight?
Real estate capital sources public markets commercial real estate investors
2011/9/2
Executive Summary. Real estate investment trusts (REITs) have access to capital sources that other real estate investors do not: public markets for equity and debt. Access to capital may give REITs an...
Comparing the reliability of a discrete-time and a continuous-time Markov chain model in
discrete-time transition matrix the default probability the empirical results
2011/8/30
This article compares the reliability of a discrete-time and a continuous-time Markov chain model for estimating credit risk and for investigating loans of Chiao Tung Bank in Taiwan. The continuous-ti...
Increasing the number of inner replications of multifactor portfolio credit risk simulation in the t-copula model
credit risk expected shortfall extremal dependence geometric shortcut
2011/8/30
We consider the problem of simulating tail loss probabilities and expected losses conditioned on exceeding a large threshold (expected shortfall) for credit portfolios. Instead of the commonly used no...
Concern with Immediate Consequences Magnifies the Impact of Compulsive Buying Tendencies on College Students' Credit Card Debt
temporal orientation compulsive buying tendencies compulsive buying scale immediate consequences
2011/8/30
This research examines whether temporal orientation moderates the impact of compulsive buying tendencies (CBT) on credit card debt. Participants completed the consideration of future consequences scal...
Foreign Tax Credits
contested tax doctrine relation back doctrine foreign tax credits foreign income tax
2011/8/30
The article focuses on the use of contested tax doctrine and relation back doctrine to foreign tax credits in the U.S. It notes the capability of a taxpayer to claim a foreign tax credit for a foreign...