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1

P, Dooley Michael. Can output losses following international financial crises be avoided? Cambridge, MA: National Bureau of Economic Research, 2000.

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2

P, Dooley Michael. Rescue packages and output losses following crises. Cambridge, MA: National Bureau of Economic Research, 2001.

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3

B, Levine Phillip, ed. Reconsidering retirement: How losses and layoffs affect older workers. Washington, D.C: Brookings Institution Press, 2010.

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4

Sturzenegger, Federico. Haircuts: Estimating investor losses in sovereign debt restructurings, 1998-2005. [Washington, D.C.]: International Monetary Fund, Research Dept., 2005.

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5

Borenstein, Severin. On the persistent financial losses of U.S. airlines: A preliminary exploration. Cambridge, MA: National Bureau of Economic Research, 2011.

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6

Porrini, Donatella. Class actions for financial losses: Deterrence effects from ex-post regulation. Toronto: Law and Economics Programme, Faculty of Law, University of Toronto, 2006.

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7

Scott, Elaine. Stocks and bonds, profits and losses: A quick look at financial markets. New York: F. Watts, 1985.

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8

Financial and fiscal instruments for catastrophe risk management: Addressing the losses from flood hazards in Central Europe. Washington D.C: World Bank, 2012.

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9

United States. Dept. of the Treasury. Report to the Congress on the tax treatment of bad debts by financial institutions. Washington, D.C: Department of the Treasury, 1991.

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10

Zhongguo kui sun shang shi gong si ying yu guan li shi zheng yan jiu. Beijing: Zhongguo cai zheng jing ji chu ban she, 2002.

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11

Office, General Accounting. Flood insurance: Financial resources may not be sufficient to meet future expected losses : report to Congressional requesters. Washington, D.C: U.S. General Accounting Office, 1994.

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12

1956-, Jacobs Tom, ed. What's behind the numbers?: A guide to exposing financial chicanery and avoiding huge losses in your portfolio. New York: McGraw-Hill, 2012.

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13

The operations of hedge funds and their role in the financial system: Hearing before the Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises of the Committee on Banking and Financial Services, U.S. House of Representatives, One Hundred Sixth Congress, first session, March 3, 1999. Washington: U.S. G.P.O., 1999.

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14

Faig, Miquel. Stochastic dynamics of the firm's joint financial and investment decisions with loss carry-forward and carry-back. North York, Ont: Dept. of Economics, York University, 1994.

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15

Faig, Miquel. Stochastic dynamics of the firm's joint financial and investment decisions with loss carry-forward and carry-back. Toronto: York University, Dept. of Economics, 1994.

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16

Saith, Ashwani. Adding injury to insult: A first estimate of financial losses of Indian migrant workers fleeing the Gulf crisis, 1990. Hague, the Netherlands: Institute of Social Studies, 1991.

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17

Bertsch, Robert. The individual investor's guide to recovering losses: A comprehensive look at investor's options for recovering losses due to broker-dealer misconduct, filing complaints, and protection from other fraudulent practices in the financial markets. Bethpage, NY (P.O. Box 219, Bethpage 11714): Columbia Pub. Co., 1998.

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18

Decker, David. Cash in on the coming real estate crash: How to protect yourself from losses now, and make money after the bubble bursts. Hoboken, N.J: Wiley, 2006.

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19

Götz, Jan. Überschuldung und Handelsbilanz: Zur Ableitung einer insolvenzrechtlichen Überschuldung aus den Rechnungslegungsvorschriften des Handelsgesetzbuches und des International Accounting Standards Board. Berlin: Duncker und Humblot, 2004.

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20

United States. Government Accountability Office. Terrorism insurance: Measuring and predicting losses from unconventional weapons is difficult but some industry exposure exists : report to the Chairman, Committee on Financial Services, House of Representatives. Washington, D.C: GAO, 2006.

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21

Joseph, Jones Frank, and Teweles Richard Jack 1924-, eds. The futures game: Who wins? Who loses? Why? 2nd ed. New York: McGraw-Hill, 1987.

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22

Teweles, Richard Jack. The futures game: Who wins? who loses? and why? 3rd ed. New York: McGraw-Hill, 1999.

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23

Carow, Kenneth A. Winners and losers from enacting the financial modernization statute. Cambridge, MA: National Bureau of Economic Research, 2005.

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24

Barreaux, Theodore C. U.S. Mint numismatic coin programs: Allegation of additional losses on the Olympic Commemorative Coin Program : statement of Theodore C. Barreaux, Associate Director, Audit Oversight and Liaison, Accounting and Information Management Division, before the Subcommittee on Domestic and International Monetary Policy, Committee on Banking and Financial Services, House of Representatives. Washington, D.C: The Office, 1997.

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25

Barreaux, Theodore C. U.S. Mint numismatic coin programs: Allegation of additional losses on the Olympic Commemorative Coin Program : statement of Theodore C. Barreaux, Associate Director, Audit Oversight and Liaison, Accounting and Information Management Division, before the Subcommittee on Domestic and International Monetary Policy, Committee on Banking and Financial Services, House of Representatives. Washington, D.C: The Office, 1997.

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26

Barreaux, Theodore C. U.S. Mint numismatic coin programs: Allegation of additional losses on the Olympic Commemorative Coin Program : statement of Theodore C. Barreaux, Associate Director, Audit Oversight and Liaison, Accounting and Information Management Division, before the Subcommittee on Domestic and International Monetary Policy, Committee on Banking and Financial Services, House of Representatives. Washington, D.C: The Office, 1997.

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27

New Jersey. Legislature. Senate. Commerce Committee. Public hearing before Senate Commerce Committee: Senate bill no. 1358 (eliminates compulsory liability and no-fault automobile insurance, reinstates financial responsibility laws, uses doctrine of contributory negligence in motor vehicle accidents) and Senate bill no. 1365 (eliminates suits for noneconomic loss and economic loss for bodily injury and death in auto accidents, requires insurers to offer scheduled first-party coverage for those losses, reduces rates 30 percent). Trenton, N.J. (State House Annex, CN 068, Trenton): The Committee, 1996.

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28

Bagnoli, Luca, ed. La lettura dei bilanci delle Organizzazioni di Volontariato toscane nel biennio 2004-2005. Florence: Firenze University Press, 2007. http://dx.doi.org/10.36253/978-88-8453-640-2.

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This study, emerging from workshop activity carried out as part of the course on ECONOMY AND ADMINISTRATION OF CO-OPERATION AND NON-PROFIT, represents an examination of the economic-financial dimension of the work of the Tuscan voluntary organisations. It is inserted within an articulated research process devoted to an analysis of the accountability of these third sector agents, in the awareness that voluntary work has always been an important factor in civil progress. More specifically, the economic and financial information made available to the provinces as a result of the obligation on the voluntary organisations to deposit the annual financial statement has been fully exploited. This compliance has thus been transformed from a mere bureaucratic procedure into an opportunity for a collective cognitive enrichment through collection at regional level, reclassification and the aggregate analysis of the economic and financial data relating to the management reports (profit and loss accounts) of the voluntary organisations for 2004-2005. This has made it possible to underscore the nature and provenance of the economic and financial resources that accrue annually to such bodies, as well as the principal productive factors "consumed" in the performance of their activities.
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29

Carrington, Mark St J. The banking revolution: Salvation or slaughter? : how technology is creating winners and losers. London: Financial Times Pitman Pub., 1997.

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30

Loan loss reserves: Hearing before the Subcommittee on Financial Institutions and Consumer Credit of the Committee on Banking and Financial Services, U.S. House of Representatives, One Hundred Sixth Congress, first session, June 16, 1999. Washington: U.S. G.P.O., 1999.

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31

Office, General Accounting. Depository institutions: Flexible accounting rules lead to inflated financial reports : report to Congressional committees. Washington, D.C: The Office, 1992.

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32

Office, General Accounting. Depository institutions: Divergent loan loss methods undermine usefulness of financial reports : report to Congressional committees. Washington, D.C: The Office, 1994.

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33

Pugnetti, Gregory E. Navy Ordnance: Analysis of Business Area Price Increases and Financial Losses. Diane Pub Co, 1997.

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34

Zedda, Stefano. Banking Systems Simulation: Theory, Practice, and Application of Modeling Shocks, Losses, and Contagion. Wiley & Sons, Incorporated, John, 2017.

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35

Hoffman, Philip T. Surviving Large Losses: Financial Crises, the Middle Class, and the Development of Capital Markets. Harvard University Press, 2009.

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36

Surviving Large Losses: Financial Crises, the Middle Class, and the Development of Capital Markets. Belknap Press, 2007.

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37

Postel-Vinay, Gilles, Philip T. Hoffman, and Jean-Laurent Rosenthal. Surviving Large Losses: Financial Crises, the Middle Class, and the Development of Capital Markets. Harvard University Press, 2009.

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38

Simon, Gleeson. Part I The Elements of Bank Financial Supervision, 4 The Composition of Bank Capital. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793410.003.0004.

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This chapter discusses the concept of bank capital. The essence of regulatory capital requirements as originally conceived was to procure that banks had sufficient capital to absorb both expected and unexpected losses. However, recent market developments have indicated two different but important functions of capital. Going Concern Capital is that capital which can absorb losses, both when the firm is in a state of financial health and during periods of financial stress, thus maintaining market confidence in the financial system and avoiding disruption to depositors. Gone Concern Capital is that capital which absorbs losses on the failure of a firm, protecting depositors in a winding up or resolution. The remainder of the chapter covers Tier 1 and Tier 2 capital; deductions; bank holdings in banking, financial, and insurance entities; provisioning, expected loss and revaluation; and capital monitoring.
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39

Weiss, Martin D. Investing Without Fear: Protect Your Wealth in all Markets and Transform Crash Losses into Crash Profits. Wiley, 2005.

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40

Office, General Accounting. Financial management: Assessment of the airline industry's estimated losses arising from the events of September 11. Washington, DC: United States General Accounting Office, 2001.

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41

Witting, Christian. 4. Duty of care III: property damage and purely financial loss. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198811169.003.0004.

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This chapter is concerned with duties of care that arise when the claimant suffers either property damage or purely financial loss. Again, duties of care are quite generous with respect to property damage when the claimant owns or possesses the property in question. By contrast, duties of care are restricted with respect to purely financial losses. The most frequently upheld duties in the latter category cover negligent misstatements and the negligent provision of professional services.
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42

Nobes, Christopher. 4. Financial reports of listed companies. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0004.

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‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.
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43

Federal Home Loan Mortgage Corporation: Abuses in multifamily program increase exposure to financial losses : report to congressional requesters. Washington, D.C: The Office, 1991.

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44

Federal Home Loan Mortgage Corporation: Abuses in multifamily program increase exposure to financial losses : report to congressional requesters. Washington, D.C: The Office, 1991.

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45

Sanders, Robert Paul. The impact of new IRS provisions for the netting of gains and losses by cooperatives on their financial management. 1987.

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46

The Invincibility Shield for Investors: Minimizing Losses, Maximizing Gains and Drafting a More Secure Financial Plan (Inside the Minds). Aspatore Books, 2003.

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47

Simon, Gleeson. Part I The Elements of Bank Financial Supervision, 5 Bank Capital Requirements. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793410.003.0005.

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This chapter begins by discussing the three overlapping capital requirements that banks are subject to. The first is the orthodox Basel capital requirement. The second is the Leverage Ratio, which is simply a non-risk-weighted capital requirement. The third is the stress test requirement. This has historically been the largest of the three. Stress testing identifies a particular probable state of the world, estimates the total loss which would occur if that state of the world were to eventuate, and requires capital sufficient to ensure that the bank retains sufficient capital after suffering the projected losses. The remainder of the chapter covers Pillar 2 assessment, capital floor, and capital buffers.
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48

Suriname. Ministry of Foreign Affairs., ed. Foreign interference in Suriname: An overall assessment of the financial, economic, and social losses due to mercenary and terrorist activities in Suriname. Paramaribo, Suriname: Ministry of Foreign Affairs of the Republic of Suriname, 1987.

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49

Rodrigo, Olivares-Caminal, Douglas John, Guynn Randall, Kornberg Alan, Paterson Sarah, and Singh Dalvinder. Part II Bank Resolution, 8 Resolution of US Banks and Other Financial Institutions. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198725244.003.0008.

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The chapter starts by looking at resolution as understood in the United States. ‘Resolution’ refers to the way bank failures are dealt with in the United States. Similar to the traditional bankruptcy model, the chapter explains, two of the main goals of resolution are to maximize the value and minimize the losses of an institution for the benefit of its depositors and other stakeholders and, at least in a receivership situation, to determine who receives the residual value of the institution in satisfaction of their claims. However, resolution is also aimed at promoting a third goal: to deal with a failed institution in a manner that reduces the risk of contagion, preserves or restores public confidence in the banking or wider financial system, and otherwise promotes financial stability. The chapter then describes the history of financial resolution in the United States and outlines the fundamentals of resolution authority.
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50

Reiff, Mark R. Punishment in the executive suite: Moral responsibility, causal responsibility, and financial crime. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198755661.003.0006.

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Despite the enormity of the financial losses flowing from the 2008 financial crisis and the outrageousness of the conduct that led up to it, almost no individual involved has been prosecuted for criminal conduct, much less actually gone to prison. This chapter argues that the failure to punish those in management for their role in this misconduct stems from a misunderstanding of the need to prove that they personally knew of this wrongdoing and harbored an intent to defraud. Not only would negligence be a sufficient legal and moral basis for imposing terms of imprisonment in these cases, mere causal responsibility would also be enough, for causal responsibility has embedded in it all we need to find those causally responsible morally responsible too, and once some basis for moral responsibility is established, the imposition of terms of imprisonment is both legally possible and morally just.
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