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The continuing saga – Basel II developments: liquidity regulation into the 21st century 持续的传奇——巴塞尔协议II的发展:进入21世纪的流动性监管
Balance Sheet Pub Date : 2004-03-01 DOI: 10.1108/09657960410699171
Phil Leverick
{"title":"The continuing saga – Basel II developments: liquidity regulation into the 21st century","authors":"Phil Leverick","doi":"10.1108/09657960410699171","DOIUrl":"https://doi.org/10.1108/09657960410699171","url":null,"abstract":"Leverick, Head of Balance Sheet Management for the Royal Bank of Scotland and a stalwart of the Asset and Liability Management Association, takes a look at the latest situation in the efforts to provide regulation that is intended to bring order to liquidity.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123766657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The continuing saga — Basel II developments: bank capital management in the light of Basel II — how to manage capital in financial institutions 持续的传奇——巴塞尔协议II的发展:根据巴塞尔协议II的银行资本管理——如何管理金融机构的资本
Balance Sheet Pub Date : 2004-03-01 DOI: 10.1108/09657960410699180
D. Rowe, D. Jovic, Richard Reeves
{"title":"The continuing saga — Basel II developments: bank capital management in the light of Basel II — how to manage capital in financial institutions","authors":"D. Rowe, D. Jovic, Richard Reeves","doi":"10.1108/09657960410699180","DOIUrl":"https://doi.org/10.1108/09657960410699180","url":null,"abstract":"Capital is key to any financial institution. Companies in other industries need capital to buy property and production equipment. For financial institutions, the primary function of capital is to cover unexpected credit and market risks losses, because risk of such losses inevitably accompanies a bank’s core business of lending money and making markets. David Rowe, Dean Jovic and Richard Reeves explain why it is crucial for financial institutions to build an advanced economic capital framework and how that plays into current initiatives to implement the Basel II Capital Accord.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115990646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Assessing the regulatory impact: credit risk — going beyond Basel II 评估监管影响:信用风险——超越巴塞尔协议II
Balance Sheet Pub Date : 2004-03-01 DOI: 10.1108/09657960410699676
Richard Tschemernjak
{"title":"Assessing the regulatory impact: credit risk — going beyond Basel II","authors":"Richard Tschemernjak","doi":"10.1108/09657960410699676","DOIUrl":"https://doi.org/10.1108/09657960410699676","url":null,"abstract":"The new capital accord, otherwise known as Basel II, from the Basel Committee on Banking Supervision, addresses the issue of financial risk. Within the latest version of the new accord and numerous consultation papers, the committee has reinforced its emphasis on risk management, encouraging banks to improve their risk assessment capabilities. Basel II attempts to accomplish this by closely aligning capital with modern risk management best practices, and by ensuring that the emphasis on risk makes its way onto supervisory practices and market discipline. Thus, regulatory pressure is, and will remain over the near future, a key driver of risk management systems development across market, credit and operational risk.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"411 19","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114008113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
Re‐assessing 21st century risk: 21st century trends in risk management – board level decisions set the agenda 重新评估21世纪的风险:21世纪的风险管理趋势——董事会层面的决策设定议程
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/09657960410514634
C. Mundy
{"title":"Re‐assessing 21st century risk: 21st century trends in risk management – board level decisions set the agenda","authors":"C. Mundy","doi":"10.1108/09657960410514634","DOIUrl":"https://doi.org/10.1108/09657960410514634","url":null,"abstract":"There are a number of trends clearly detectable in the UK markets that have the potential to change radically the approach of major and medium sized companies to insurance. Although some of these have been caused by the substantial increases in premiums triggered by the recent hard market, there are clear signs that these trends are becoming institutionalized, and are thus likely to continue despite any subsequent softening of the market.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129970977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Integrity risk and financial reporting: who pays for voting? 诚信风险与财务报告:谁为投票买单?
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/09657960410514652
G. Littlejohn
{"title":"Integrity risk and financial reporting: who pays for voting?","authors":"G. Littlejohn","doi":"10.1108/09657960410514652","DOIUrl":"https://doi.org/10.1108/09657960410514652","url":null,"abstract":"There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk of the integrity of financial reporting being damaged. The author looks at the whole difficult, tangled and sometime opaque system of shareholder voting and assesses whether proposed reforms to the system will work.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126903139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Take a closer look at how the link between pension fund risk and share prices really works 让我们仔细看看养老基金风险与股价之间的联系到底是如何运作的
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/BS.2004.26512AAB.001
B. Robinson
{"title":"Take a closer look at how the link between pension fund risk and share prices really works","authors":"B. Robinson","doi":"10.1108/BS.2004.26512AAB.001","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAB.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"22 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120967949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Strip away the mystique: embedded risk management should be easier 抛开神秘感:嵌入式风险管理应该更容易
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/BS.2004.26512AAB.002
M. Leitch
{"title":"Strip away the mystique: embedded risk management should be easier","authors":"M. Leitch","doi":"10.1108/BS.2004.26512AAB.002","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128614581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ethical volatility: how CSR ratings and returns might be changing the world of risk 道德波动:企业社会责任评级和回报可能如何改变风险世界
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/BS.2004.26512AAB.003
M. Mainelli
{"title":"Ethical volatility: how CSR ratings and returns might be changing the world of risk","authors":"M. Mainelli","doi":"10.1108/BS.2004.26512AAB.003","DOIUrl":"https://doi.org/10.1108/BS.2004.26512AAB.003","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115623739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 12
Accounting in three dimensions : A case for momentum 三维计算:动量的一个例子
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/09657960410514661
E. Melse
{"title":"Accounting in three dimensions : A case for momentum","authors":"E. Melse","doi":"10.1108/09657960410514661","DOIUrl":"https://doi.org/10.1108/09657960410514661","url":null,"abstract":"To this day, triple‐entry accounting and momentum accounting are seldom applied. We regret this because of the growing need for more forward‐looking information by management and external stakeholders and the apparent lack of theory and practical solutions. The ever‐increasing pace of the economy incites the need to disclose trends on the microeconomic level of a company. Further to this point, recent developments related to corporate governance, give new imputs to search for the answer to the question if we can improve the reliability and effectiveness of accounting in general, and financial statements in particular. This paper may contribute in to a better understanding of the concept that underpins momentum accounting. We present a notional example concerning the balance sheet ratio: return on equity. This example, so we hope, should encourage practitioners and academics to explore the usability of triple‐entry accounting and momentum accounting as alternative means to provide more forward‐looking information.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121868107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Re‐assessing 21st century risk: assessing risk in financial institutions – facing up to the banana skins 重新评估21世纪的风险:评估金融机构的风险——直面香蕉皮
Balance Sheet Pub Date : 2004-02-01 DOI: 10.1108/09657960410514625
D. Lascelles
{"title":"Re‐assessing 21st century risk: assessing risk in financial institutions – facing up to the banana skins","authors":"D. Lascelles","doi":"10.1108/09657960410514625","DOIUrl":"https://doi.org/10.1108/09657960410514625","url":null,"abstract":"Every year the think‐tank, the Centre for the Study of Financial Innovation, produces a survey which highlights the major areas of risk which financial institutions are worried about. This article charts the findings of the latest survey and finds, amongst other things, that regulation is now seen as a risk.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132561271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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