{"title":"Moody's Approach to Other Comprehensive Income Items when Calculating Effective Leverage for Finance Companies","authors":"Craig Emrick, Mark T. Wasden, Robert Young","doi":"10.2139/ssrn.959014","DOIUrl":null,"url":null,"abstract":"In this Special Comment, we discuss Moody's treatment of Other Comprehensive Income (OCI) components when calculating effective leverage for finance companies. Our purpose is to give issuers and investors insight into Moody's views concerning these sometimes misunderstood or ignored items.","PeriodicalId":431067,"journal":{"name":"Northeastern University D'Amore-McKim School of Business Research Paper Series","volume":"21 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2006-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Northeastern University D'Amore-McKim School of Business Research Paper Series","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.959014","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
Abstract
In this Special Comment, we discuss Moody's treatment of Other Comprehensive Income (OCI) components when calculating effective leverage for finance companies. Our purpose is to give issuers and investors insight into Moody's views concerning these sometimes misunderstood or ignored items.