Theoretical foundations in banks' response to capital settlement suggest that the systems proposed by Basel are not sound. It is conceivable regulators will consider alternative approaches enhance safety and soundness of banking system. The regulation includes several decrees ratios; areas interest encompassing subject principal component analysis (PCA).The paper aims present a regulatory frame...

the purpose of this study is presenting a model forecasting financial crisis in tehran stock exchange listed companies. to do this, productive firms that had been accepted in tehran stock exchange between 2002 and 2009, were selected as the study sample. first the independent variables were obtained based on financial ratios and then based on article 141 of the law of commerce, the insolvent an...

Opti-Money is a decision-support system for allocating assets that was developed at Bank Hapoalim, Israel’s largest bank. Based on customerand market-specific inputs, we solve a modified Markowitz-type nonlinear programming problem to produce optimal tailor-made investment portfolios in terms of asset classes. In its five years of operation, this mature system has provided excellent quantifiabl...

Deferred income tax is an important position in financial statements of banks. It primarily a result temporary differences between book and values assets liabilities. Subsidiaries multinational banking groups that operate Croatia, Serbia Slovenia have to report on deferred accordance with International Accounting Standard 12 - Income Taxes. This paper examined the practices related such In this...

This paper investigates the impact of asset liquidity on the valuation of corporate securities and the firm’s financing decisions. I show that asset liquidity increases debt capacity only when bond covenants restrict the disposition of assets. By contrast, I demonstrate that, with unsecured debt, greater liquidity increases credit spreads on corporate debt and reduces optimal leverage. The mode...

most of the population of nigeria is rural and agriculture is the mainstay of the impoverished people’s livelihood. this paper estimated the determinants of rural poverty in nigeria using the tobit regression model. through the multistage sampling technique, primary data were obtained from 150 rural farming households using a questionnaire. the result of tobit regression analysis shows that inc...

Do husbands and wives have the same view of the family’s financial situation? This research shows that when couples are asked separately about finances, very different views emerge of income and wealth. Quantifying the gap between husbands’ and wives’ financial statements shows half of all couples provide family income values that differ by more than 10% and net worth values that differ by more...