The paper documents the importance of leasing in the UK retail sector and estimates the potential balance sheet impact of new accounting proposals to bring all leases onto lessees’ balance sheets. Off-balance sheet operating leases are shown to be a major source of finance, and far more important (3.3 times higher) than onbalance sheet long-term debt; by contrast, finance leases are immaterial....

In fact, looking only at the level of an individual bank's balance sheet, the analysis and evaluation of risk exposures have become considerably more complex. First, technology and modeling advances have added complex products to banks' traditional exposures thereby complicating risk evaluation. Second, the evolution of banking activities and business strategies has meant that the credit risk o...

Tightening financial regulation squeezes banking activities into the shadow banking sector, which may hurt financial stability and production (Plantin, 2014). Unlike Plantin’s work, we investigate regulations that reduce banks’ leverage and dampen financial amplification effects. Moreover, our paper studies the trade-off between economic growth and financial stability in light of shadow banking...

The real macroeconomic instability and frequent changes in the monetary and banking regulations with financial contagion to the banks’ financial statements in the banking network of Iran cause intensified instabilities in its financial behaviors. In this paper, using statistical analysis and three-dimensional charts, we have analyzed the behavior of the financial statements of consolidated bala...

Off balance-sheet financing is an accounting technique in which a debt for company obligated does not appear on the company's balance sheet as liability. Keeping off allows to more creditworthy but misrepresents firm's financial structure creditors, shareholders, and public. The sudden collapse of energy-trading giant Enron Corporation attributed large part off-balance-sheet through multiple pa...

BACKGROUND Accurate assessment of physical activity energy expenditure (PAEE) among adolescents is important for surveillance, evaluating interventions, and understanding the relation between energy balance and normal physiological and behavioral growth and development. The purpose of this study was to examine the validity of the Short Questionnaire to Assess Health-Enhancing Physical Activity ...

The recent debate over dollarization has been more focused on the motives of the idea than in analyzing the proposal more formally. Here we attempt to prove a very simple point that should be considered as the hardest lesson ever learnt by emergent economies: no stability is achieved without fiscal sustainability. The purpose of devaluation has been usually to find a way to finance a deficit. O...

The article is devoted to the study of environmental and natural risks production activities agricultural organizations arising from interaction with environment, as well problem accounting for these risks. authors note that in course their face both risks, is, implementation which can lead a violation balance, are expressed changes weather climate conditions unfavorable agriculture. In order r...

A coupled global climate–Antarctic ice sheet model is run for 10 million years across the Eocene–Oligocene boundary ~34 Ma. The model simulates a rapid transition from very little ice to a large continental ice sheet, forced by a gradual decline of atmospheric CO2 and higher-frequency orbital forcing. The structure of the transition is explained in terms of height mass balance feedback (HMBF) i...

In this paper we study the relationship between leverage and risk in commercial banking market. We employ a panel data set that consists of the biggest US commercial banks and which extends from 2002 to 2010 thus covering both the years before the outbreak of the current financial crisis as well as those followed. We make clear distinctions among different leverage types like onand off-balance ...