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Artykuły w czasopismach na temat „Financial requirements”

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Data publikacji: 6 września 2023

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1

Brophy, Richard. "Financial services education". Journal of Financial Regulation and Compliance 22, nr 2 (6.05.2014): 78–95. http://dx.doi.org/10.1108/jfrc-10-2013-0037.

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Purpose – The purpose of this paper is to chart the development of financial services education from its origins in the insurance industry to the current offering for people who wish to work in the life and non-life insurance industry. Financial services education within Ireland has evolved over time. Originally perceived to be an outpost of the British Insurance Institute, it is the responsibility of a variety of institutes that operate in the financial sectors, covering a range which includes insurance, banking and credit unions. Where tertiary education was optional, it is now a requirement of the regulator that people working in this sector have achieved at least this standard. Additionally, specialist qualifications for those working in the industry are being developed with academic involvement, as the institutes work to provide professional qualifications. Design/methodology/approach – To compare and contrast the Irish regulatory requirements, an analysis of other European Union (EU) national requirements was conducted, illustrating differences in education and current certification requirements. Findings – Educational requirements in Ireland go a long way in terms of ensuring that workers in financial services are adequately skilled in terms of academic, professional, ethical and continuous professional development (CPD). The Irish system covers a lot of aspects of financial services minimum competency code that is implemented in other EU jurisdictions, and in some cases, it has a unique approach in CPD. Practical implications – Serves as a comparable study of minimum competency requirements of EU for financial services employees and highlights differences in requirements across borders. Originality/value – This is a unique study of minimum competency code that has been implemented by financial regulators across EU member states and its impact in the industry in terms of raising the requirements of people involved in the sector.

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Glocker, C. "Reserve requirements and financial stability". Journal of International Financial Markets, Institutions and Money 71 (marzec 2021): 101286. http://dx.doi.org/10.1016/j.intfin.2021.101286.

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Krinichanskii, K. V., i N. E. Annenskaya. "Monetary requirements for financial development". Finance and Credit 26, nr 2 (28.02.2020): 349–68. http://dx.doi.org/10.24891/fc.26.2.349.

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Subject. The study investigates the relationship of financial development and monetary factors, which may be represented with inflation indicators, money aggregate M2 (measured by GDP), differential of interest rates on loans and funds raised by banks, etc. Objectives. The study outlines a theoretical perimeter for analyzing monetary requirements of financial development. Based on empirical data, we show the extent to which the requirements are influential. Methods. To verify the hypothesis, we classify items under study. The relationship of variables is reviewed through regression analysis. The study embraces 21 countries with developed stock markets and 17 emerging markets, covering the time span from 1960 through 2016. Results. We discovered the negative regular relationship between the inflation rate and three financial development metrics, such as bank deposits to GDP, banks assets to GDP, domestic loan for the private sector to GDP. Conclusions and Relevance. Monetary conditions seem to be significant for financial development. Therefore, the economic policy and strategies for the analysis of phenomena should be amended, since they treat financial development as a substantial growth driver. The relationship spotlights possible lines of the policy for enhancing the quality of financial development. Furthermore, the findings can be used to refine approaches to evaluating the impact of financial development on economic growth.

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Di Giorgio, Giorgio. "Financial development and reserve requirements". Journal of Banking & Finance 23, nr 7 (lipiec 1999): 1031–41. http://dx.doi.org/10.1016/s0378-4266(98)00130-7.

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Kolb, Robert W., Gerald D. Gay i William C. Hunter. "Liquidity Requirements for Financial Futures Investments". Financial Analysts Journal 41, nr 3 (maj 1985): 60–68. http://dx.doi.org/10.2469/faj.v41.n3.60.

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Gandziuk, Olga. "THE FINANCIAL STATEMENTS OF USER REQUIREMENTS". Baltic Journal of Economic Studies 2, nr 2 (2016): 24–31. http://dx.doi.org/10.30525/2256-0742/2016-2-2-24-31.

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Phillips, Mary Jones, i Catherine H. Davis. "Writing Requirements in Financial Accounting Courses". Journal of Education for Business 66, nr 3 (luty 1991): 144–46. http://dx.doi.org/10.1080/08832323.1991.10117458.

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Lim, G. C., i Sarantis Tsiaplias. "Household income requirements and financial conditions". Empirical Economics 57, nr 5 (25.06.2018): 1705–30. http://dx.doi.org/10.1007/s00181-018-1512-x.

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Dodini, Samuel, Jeff Larrimore i Anna Tranfaglia. "Financial Repercussions of SNAP Work Requirements". Finance and Economics Discussion Series 2022, nr 030 (maj 2022): 1–51. http://dx.doi.org/10.17016/feds.2022.030.

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This paper considers the credit response of individuals after the implementation of new work requirements for Supplemental Nutrition Assistance (SNAP) benefits using a large nationally representative sample of credit records. It does so by exploiting county-level variation in the implementation of work requirements after the Great Recession in a difference-in-differences design. We find that the implementation of new SNAP work requirements leads more people to seek out new credit and leads to an increase in credit account openings. New work requirements also result in an increase in total outstanding balances on bank and retail card accounts and increase the number of borrowers that are past due on these accounts. These findings suggest that some individuals are turning to credit and debt products to cover expenses after losing eligibility for SNAP benefits.

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Makarenko, Inna, i Yulia Serpeninova. "Public companies’ transparency in Ukraine: key regulatory requirements". Public and Municipal Finance 6, nr 1 (5.04.2017): 8–14. http://dx.doi.org/10.21511/pmf.06(1).2017.01.

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Public companies as strategically important and economically powerful Ukrainian companies should be classified as public interest entities in the context of European integration. Based on the research methodology of the Index of public companies’ transparency of the Center for CSR Development and research of largest public and private companies’ transparency in Ukraine, conducted by TI, the authors concluded about critically low level of transparency of public companies in the disclosure of audited financial reporting, as well as non-financial reporting. This research may contribute to the existing literature in regard to identifying key areas of improving transparency of public companies in Ukraine on the basis of amendments to the existing order of reporting and additional disclosure of non-financial information and carrying out the statutory audit, taking into account European experience. Among the issues that require further study, the authors should name the relationship between the level of transparency of public companies, their financial efficiency and investment attractiveness. Among the promising areas of research, the extension of the study on transparency of public interest entities after the publication by the European companies of the first statements prepared in accordance with Directive 2014/95/EU is worth noting. Limitations of the research carried out concerned the size of the sample Ukrainian public companies analyzed.

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Yazlyuk, Borys, Anatoliy Guley, Ruslan Brukhanskyi, Hanna Shovkoplias i Tetiana Shvydka. "Basic principles of financial markets regulation and legal aspects of the legislative requirements". Investment Management and Financial Innovations 15, nr 1 (30.03.2018): 337–49. http://dx.doi.org/10.21511/imfi.15(1).2018.28.

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Financial services market (FSM) is one of the effective mechanisms for ensuring the competitiveness of the country’s economy. It is precisely because of its ability to direct investment flows into the most attractive segments of the economy, and the FSM development can contribute to economic growth. Accordingly, today it is important to strengthen the financial services market in Ukraine. For this purpose, it is necessary to study the current state, identify problems and determine the main directions of its development in a timely manner.The article investigates the financial services market in Ukraine, which is unstable, characterized by a significant outflow of financial resources, and underdeveloped financial intermediaries. FSM deterioration was also influenced by factors such as: financial crisis, sharp exchange rate fluctuations, military conflict, decline of the country’s economy, etc. Negative consequences of the events in the country were reflected even in a quite developed banking system. The focus is on the lack of financial culture in society, which is due to low deposit activity, high level of non-repayment of loans, lack of confidence in the new tools, and the introduction of new products in the financial services market. However, the development of the country as a whole is impossible without a strong financial services market.It is noted that one of the important conditions for the FSM development and the effectiveness of macroeconomic tasks entrusted to it is the formation of an effective mechanism of the financial market state regulation. Such a mechanism should include both elements of state regulation and self-regulation of the financial services market. Accordingly, the formation of indicators aimed at assessing the impact of state regulation on the development of the financial services market becomes relevant.The article examines the implementation of state regulation in financial services markets, analyzes the activity of the FSM state regulation in Ukraine and the control function effectiveness, considers the dynamics of the main indicators of the financial services markets development in Ukraine, and analyzes the level of financial services markets development.

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Troychuk, R. D. "Object of violation of financial control requirements". Law and Safety 84, nr 1 (24.03.2022): 196–206. http://dx.doi.org/10.32631/pb.2022.1.20.

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The article is devoted to the study of the essence of the concept and types of objects of administrative offenses related to the violations of financial control. Scientific approaches to determining the constituent elements of the object of this administrative offense were presented. It was found that for the proper qualification of an administrative offense related to violation of financial control, and hence the definition of the scope of administrative liability as a measure of administrative coercion, it is important to take into account the specifics of public relations (as an object of encroachment) and the scope in which they arise. It was clarified the role of the object of administrative offense related to the violation of the financial control requirements in the qualification and systematization of the domestic administrative tort law.The scientific views on the definition of the object of the specified administrative offense was analyzed, the author offered his own definition of the general, generic, specific and direct objects.The general object of violation of the requirements of financial control should be understood as the whole set of public relations in the field of preventing and combating corruption, which is protected by administrative and tort regulations.The generic object of the violation of the requirements of financial control is public relations, which provide the established procedure for preventing and combating corruption.Given that the provisions of Article 172 of the Code of Administrative Offenses of Ukraine contain various forms of acts for which liability is provided, the composition of violations of financial control contains a specific object, which is proposed to admit a group of homogeneous social relations, allocated within the framework of a generic object related to the procedure for submitting a declaration of a person authorized to perform the functions of the state or local government, opening a foreign currency account in a non-resident bank institution and notification of significant changes in property status, as well as submitting knowingly false information in the declaration of a person authorized to to perform the functions of the state or local self-government.The direct object of violation of the requirements of financial control is requirements, prohibitions and restrictions which protected by administrative-tort sanction established by the Law of Ukraine “On Prevention of Corruption” and other regulations, and arising in connection with the declaration of a person authorized to perform state functions or local government.

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Blake, David. "Financial system requirements for successful pension reform". Pensions: An International Journal 9, nr 1 (wrzesień 2003): 59–87. http://dx.doi.org/10.1057/palgrave.pm.5940250.

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Klein, R. "Estimating the financial requirements of health care". BMJ 323, nr 7325 (8.12.2001): 1318–19. http://dx.doi.org/10.1136/bmj.323.7325.1318.

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Kini, Satish M., Robert T. Dura i Zila Reyes Acosta-Grimes. "FinCEN issues long-awaited guidance on the customer due diligence rule". Journal of Investment Compliance 19, nr 4 (5.11.2018): 13–16. http://dx.doi.org/10.1108/joic-06-2018-0044.

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Purpose To highlight pertinent points in the frequently-asked questions (FAQs) issued on April 3, 2018 by the US Treasury Department Financial Crimes Enforcement Network concerning its Customer Due Diligence Requirements for Financial Institutions (“CDD Rule”), which were published on May 11, 2016 and became effective on May 11, 2018. Design/methodology/approach Discusses clarification and guidance in the FAQs concerning beneficial ownership requirements for administrative and internal accounts, claims for exclusion from the definition of legal entity customer, information requirements for pooled investment vehicles, the requirement for beneficial ownership information from foreign publicly-traded companies, information requirements for existing customers, certification of beneficial ownership information when existing accounts are renewed, requirements for refreshing existing beneficial ownership information, retention of beneficial ownership records, aggregation for currency transaction reporting, and requirements to understand the nature and purpose of a customer relationship. Findings Covered financial institutions and industry associations have sought clarification and guidance on a range of topics, several of which have been addressed in the FAQs. Originality/value Expert guidance from lawyers focused on regulatory, compliance and transactional issues for financial institutions.

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Ryan, Stephen G. "Recent Research on Banks’ Financial Reporting and Financial Stability". Annual Review of Financial Economics 10, nr 1 (listopad 2018): 101–23. http://dx.doi.org/10.1146/annurev-financial-110217-022700.

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Banks’ financial reporting requirements and discretionary choices may affect financial stability by altering one or more of the likelihood that banks violate regulatory capital requirements, banks’ internal discipline over risk management and financial reporting, and external market and regulatory discipline over banks. In this article, I discuss five recent empirical papers that examine these channels linking banks’ financial reporting to financial stability. I explain how these papers identify economic contexts and associated financial reporting constructs that enable powerful examinations of these channels, and how they employ research designs that meaningfully address the issues regarding valid causal inference raised by Acharya & Ryan (2016) . I conclude that, while each study examines a specific channel or two in a specific setting, collectively the literature is making steady progress in enhancing our understanding of the causal forces at play in the channels linking banks’ financial reporting and financial stability, the goal set forth by Acharya & Ryan (2016) . I also identify open questions that these papers suggest for future research on the effects of banks’ financial reporting on financial stability.

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Zainudin, Emie Famieza, i Hafiza Aishah Hashim. "Detecting fraudulent financial reporting using financial ratio". Journal of Financial Reporting and Accounting 14, nr 2 (3.10.2016): 266–78. http://dx.doi.org/10.1108/jfra-05-2015-0053.

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Purpose The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financial reporting (FFR). Design/methodology/approach The logit model was used to identify firms that are related to FFR. The sample firms that engage in fraudulent reporting were obtained from the media centre of Bursa Malaysia. The firms were selected based on their contravention of the Listing Requirements of Bursa Malaysia Securities Berhad. The data cover a period of seven years from 2007 to 2013. Findings The results suggest that financial leverage, asset composition, profitability and capital turnover were significant predictors of FFR. Practical implications The findings of this study may assist investors in making decision for their investments. Originality/value This study describes firms that breach the Listing Requirements of Bursa Malaysia Securities Berhad using the financial ratio.

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Kašparovská, Vlasta. "The evaluation of financial analysis in light of the actual requirement on methodology of banking financial performance evaluation". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, nr 3 (2008): 99–108. http://dx.doi.org/10.11118/actaun200856030099.

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The content of this article is the evaluation of financial analysis in light of the actual requirement on methodology of banking performance. For the evaluation the criteria reflecting the requirements of those current management and also the requirements of the investors in the financial market was chosen.For the evaluation of financial analysis two models of pyramidal analysis indicators of the bank return on average equity (ROAE) are used. The first is Schierenbeck model and the second is Du Pont pyramidal model modified in accordance with the conditions of the banking company. In the context of legislative changes and market conditions it is not optimal to use financial analysis as the only methodology for evaluation of banking performance. In the future it is necessary to see the point of the financial analysis as a resource for a more sophisticated measure of financial performance.

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Aljifri, Khaled, Hugh Grove i Lisa Victoravich. "Corporate governance listing requirements: protecting investors from fraudulent financial reporting". Corporate Ownership and Control 11, nr 4 (2014): 717–46. http://dx.doi.org/10.22495/cocv11i4c7p14.

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This paper analyzes the corporate governance listing requirements of major global stock exchanges to assess the level of investor protection from investment disasters, such as corporate fraudulent financial reporting (e.g. Enron, Lehman Brothers, Satyam, and Parmalat) and the 2008 financial crisis which destroyed over $1 trillion in market capitalization of U.S. companies. This investor protection issue is especially critical for emerging stock exchanges that are trying to attract foreign investors, such as in the United Arab Emirates (UAE) and Russia. This issue is assessed by comparing the corporate governance listing requirements of the well-established stock exchanges in the United States (both the New York Stock Exchange or NYSE and the over-the-counter-stock-exchange or NASDAQ), United Kingdom (London), and Singapore to the listing requirements of the emerging stock exchanges in the UAE and Russia. The effectiveness of these corporate governance listing requirements in protecting investors is assessed by determining how they address ten common corporate governance factors which represent lessons learned from recent fraudulent financial reporting scandals. These ten factors have been divided into two groups of five. The first five common factors were the same ones found in a 2010 Commission on Corporate Governance report, sponsored by the New York Stock Exchange, to investigate the 2008 financial crisis. This paper has called them “structural” factors and labelled the other five common factors as “behavioral” factors. The global listing requirement comparisons reveal that investors seem to be quite well protected from the five “structural” factors but not the five “behavioral” factors. The paper concludes with listing requirement suggestions to protect investors from these five “behavioral” factors. Investor protection from all ten factors is still needed as recent U.S. and global surveys have indicated that financial reporting manipulations are ongoing

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Bollas Araya, Helena María, i Laura Sierra-García. "Assurance on non-financial information in Spain". Contaduría Universidad de Antioquia, nr 79 (3.09.2021): 13–37. http://dx.doi.org/10.17533/udea.rc.n79a01.

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By means of the Directive 2014/95/EU, the EU established new requirements regarding the disclosure of non-financial information (NFI). The Spanish Act 11/2018 expands these requirements, imposing mandatory external assurance on NFI. This is a pioneering study in Spain, since it was conducted during the first year in which external assurance is mandatory. The aim of this paper is to analyse whether Spanish listed companies fulfil this requirement and to compare assurance practices before the entry into force of the Act and afterwards. Our findings indicate that some companies still fail to adopt external assurance in spite of being mandatory. We found no significant association between the choice of type of assuror and the entry into force of the Act, but this choice depends on some corporate characteristics. On the other hand, we found that the Act implementation and the type of assuror are associated with some assurance features.

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Gichuru, Lilian, i Juliana M. Namada. "Regulatory Requirements and Financial Inclusion in FinTech Companies". International Journal of Applied Management Theory and Research 4, nr 1 (styczeń 2022): 1–13. http://dx.doi.org/10.4018/ijamtr.300345.

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The general objective of the study was to establish the influence of regulatory requirements on financial inclusion in Fintech Companies. Specifically, the study assessed the effects of customer protection and investor protection regulations on financial inclusion. This study adopted a descriptive research design. The target population was 38 Fintech companies. A population of 435 managers in Fintech companies were targeted. Stratified random sampling method was used to select the sample of 218 respondents. Primary data was collected using questionnaires. Pearson correlation coefficient and multiple regression was used in data analysis to establish the relationship between the variables. The study found that customer protection and investor protection regulations had significant relationships with financial inclusion. The study concluded that customer protection and investor protection were key attributes in financial inclusion in Fintech Companies and recommended that stakeholder regulations need a special focus in the management of Fintech companies.

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Kanzari, Inene, i Mraihi Fayçal. "Financial Stability and Prudential Requirements in Tunisian Case". International Business Research 10, nr 10 (22.09.2017): 126. http://dx.doi.org/10.5539/ibr.v10n10p126.

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This paper has as object the study of the effects of prudential regulation on the financial stability. Using panel data, we select a sample of Tunisian bank over the period 1996-2014. The findings show the significant and negative effect of capital requirements.

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Hooks, Jill, i Warwick Stent. "Charities’ new non-financial reporting requirements: preparers’ insights". Pacific Accounting Review 32, nr 1 (4.11.2019): 1–19. http://dx.doi.org/10.1108/par-12-2018-0119.

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Purpose The purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the non-financial information included in the ‘Entity Information’ section and the ‘Statement of Service Performance’. Design/methodology/approach Semi-structured interviews were conducted with 11 interviewees, each involved with governance and reporting of one or more Tiers 3- or 4-registered charities. These interviews were analysed in terms of accountability and legitimacy objectives, which motivated the regulators to introduce the new reporting regime. Findings Key findings are summarised under three themes. Manageability relates to perceptions and suggestions regarding implementation of the new requirements. Scepticism concerns some doubts raised by interviewees regarding the motivations for performance reports and the extent to which they will be used. Effects include concerns about potentially losing good charities and volunteers because of new requirements making their work ‘too hard’, although an increased focus on outcomes creates the potential for continuous improvement. Research limitations/implications The subjectivity that is inherent in thematic analysis is acknowledged and also that multiple themes may sometimes be present in the sentences and paragraphs analysed. The authors acknowledge too that early viewpoints may change over time. Practical implications Themes identified may assist regulators, professional bodies and support groups to respond to the views of preparers. Findings will also be of interest to parties in other jurisdictions who are considering the implementation of similar initiatives. Originality/value This paper provides early insights on new reporting requirements entailing significant changes for New Zealand registered charities for financial periods beginning on or after April 2015. The focus is on small registered charities (97 per cent of all New Zealand registered charities) and key aspects of the Performance Report: Entity Information and the Statement of Service Performance.

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Samygin, D. Yu, S. M. Imyarekov, N. P. Tolmacheva i Yu I. Kargin. "Strategic management of modern financial requirements in agriculture". IOP Conference Series: Earth and Environmental Science 341 (15.11.2019): 012214. http://dx.doi.org/10.1088/1755-1315/341/1/012214.

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TROYCHUK, R. D. "SUBJECTIVE SIDE OF VIOLATION OF FINANCIAL CONTROL REQUIREMENTS". Scientific Journal of Public and Private Law, nr 2 (2022): 233–40. http://dx.doi.org/10.32844/2618-1258.2022.2.37.

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Sirotskiy, A. A. "Combination of Requirements for Information Security to Business Processes in Financial Credit Institutions". Contemporary problems of social work 5, nr 3 (30.09.2019): 4–10. http://dx.doi.org/10.17922/2412-5466-2019-5-3-4-10.

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Carlson, Geoffrey. "Argentina – Measures Relating to Trade in Goods and Services (Argentina–Financial Services), DS453". World Trade Review 15, nr 4 (19.09.2016): 706–8. http://dx.doi.org/10.1017/s1474745616000343.

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This dispute concerned eight financial, taxation, foreign exchange, and registration measures imposed by Argentina, mostly on services and service suppliers from countries that do not exchange information with Argentina for the purposes of fiscal transparency (non-cooperative countries). In particular, these measures concerned: withholding tax on payments of interest or remuneration (measure 1); presumption of unjustified increase in wealth (measure 2); transaction valuation based on transfer prices (measure 3); payment received rule for the allocation of expenditure (measure 4); requirements relating to reinsurance services (measure 5); requirements for access to the Argentine capital market (measure 6); requirements for the registration of branches (measure 7); and foreign exchange authorization requirement (measure 8).

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Keldiyorovich, Ochilov Ilyos. "Improving The Preparation Of Consolidated Financial Statements In Insurance Companies In Accordance With The Requirements Of International Financial Reporting Standards". American Journal of Interdisciplinary Innovations and Research 02, nr 07 (30.07.2020): 70–83. http://dx.doi.org/10.37547/tajiir/volume02issue07-12.

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Keldiyorovich, Ochilov Ilyos. "Improving The Preparation Of Consolidated Financial Statements In Insurance Companies In Accordance With The Requirements Of International Financial Reporting Standards". American Journal of Interdisciplinary Innovations and Research 02, nr 07 (30.07.2020): 95–108. http://dx.doi.org/10.37547/tajiir/volume02issue07-16.

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Lubkova, El'mira M., Anna E. Shilova, Galina S. Ermolaeva i Inna N. Razzorenova. "FINANCIAL AVAILABILITY CONDITIONS: ANALYSIS AND EVALUATION REQUIREMENTS OF SERVICES IN THE FINANCIAL MARKET". Economics and Innovation Management, nr 1 (30.04.2020): 75–83. http://dx.doi.org/10.26730/2587-5574-2020-1-75-83.

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Prodanović, Radomir, Dejan Rančić, Ivan Vulić i Dušan Bogićević. "THE APPROACH TO MEASUREMENT OF REQUIREMENT QUALITY BY APPLICATION OF GENERALIZED PRIORITIZED FUZZY CONSTRAINT SATISFACTION PROBLEM". Facta Universitatis, Series: Automatic Control and Robotics 19, nr 3 (19.01.2021): 175. http://dx.doi.org/10.22190/fuacr2003175p.

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The requirement quality affects product development at all lifecycle stages, as well as the end product. Poorly defined requirements bring to extended deadlines, increased financial costs, even to project disruption. Current researches related to the good quality of requirements include characteristics of good requirements and the development of new elicitation techniques. Requirement quality evaluation should be tailored both to the professionals and users who defined requirements according to their needs. Therefore, the model is designed for requirement quality measurement based on the characteristics of good requirements by application of the Generalized Prioritized Fuzzy Constraint Satisfaction Problem. The model enables the participation of selected characteristics of good requirements in quality evaluation, according to priorities. The evaluator obtains information if the requirement satisfies the given quality satisfaction threshold based on the degree of fulfillment of selected characteristics of a good requirement. The model is applied to all types of requirements, as well as to the evaluation of requirements at all software development lifecycle stages.

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Kang, Tae Soo, i Hyunduk Suh. "Asset-based Reserve Requirements in a Dynamic Stochastic General Equilibrium Model". Asian Economic Papers 16, nr 2 (czerwiec 2017): 216–42. http://dx.doi.org/10.1162/asep_a_00539.

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We discuss the macroeconomic effects of asset-based reserve requirements (ABRR) in a dynamic stochastic general equilibrium model. In contrast to the conventional reserve requirement system, ABRR impose reserve requirements on financial institutions’ asset holdings. The policy can be used for macro prudential purposes to reduce pro-cyclicality of financial institutions. Using a financial friction New Keynesian model based on Meh and Moran ( 2010 ), we show that ABRR can be a more effective instrument in the presence of sector-specific shocks than the Basel-III type countercyclical capital buffer. The reason is that the former policy can adjust the asset return of the specific sector hit by the shock, whereas the latter does not have such sector-specific treatment.

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Lecturer. Ahmed Mahdi Sahi. "REQUIREMENTS FOR THE RECOGNITION AND ACCOUNTING MEASUREMENT OF EXPECTED CREDIT LOSSES IN LIGHT OF THE CORONA CRISIS". Finance & Accounting Research Journal 5, nr 8 (12.08.2023): 203–8. http://dx.doi.org/10.51594/farj.v5i8.529.

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The COVID-19 pandemic crisis and its economic implications mean that investors and other stakeholders need high-quality financial information more than ever before. To this end, accounting firms, regulators, members of the International Federation of Accountants and others are rapidly providing advice and guidance on accounting and reporting requirements. Financials to be taken into account in addressing the financial implications of COVID-19 when preparing financial statements. There will be problems to consider in reporting this year as well as in the coming years. Some companies may first report financial implications in interim financial statements (in accordance with IAS 34 - Interim Financial Reporting), which is likely to include a greater use of accounting estimates. However, the information must be reliable and all financial information relevant to an understanding of the financial position or performance of the company must be disclosed. There may also be differences as to whether the financial statements are prepared using IFRSs or generally accepted accounting principles. Therefore, the aim of the current study is to identify the accounting measurement of expected credit losses in light of the Corona crisis. Keywords: IFRS, COVID-19, ECLs, Hedge Accounting.

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Jungo, João, Mara Madaleno i Anabela Botelho. "Financial Regulation, Financial Inclusion and Competitiveness in the Banking Sector in SADC and SAARC Countries: The Moderating Role of Financial Stability". International Journal of Financial Studies 10, nr 1 (18.03.2022): 22. http://dx.doi.org/10.3390/ijfs10010022.

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Financial inclusion is a widely used measure to improve the living standards of households and foster inclusive economic growth. Thus, financial inclusion is one of the main policy objectives in developing countries. Besides, financial regulation (capital adequacy requirement) is a policy measure used to ensure financial stability. The objective of this study is to examine the effect of financial regulation on competitiveness and financial inclusion in 15 countries in the SADC (Southern Africa Development Community) region and 8 countries in the SAARC (South Asian Association for Regional Cooperation) region over the period 2005–2018. The result of Feasible Generalized Least Squares (FGLS) estimation suggests that financial regulation reduces competitiveness and hampers financial inclusion in the banking sector in the two regions. Furthermore, we find that financial stability moderates the negative effect of financial regulation on competitiveness and financial inclusion, meaning that financially stable banks remain competitive and normally offer financial products and services even if strong capital adequacy requirements are implemented. Additionally, we find that competitiveness increases financial inclusion in countries in the SADC region. The policy implication of this study focuses on regulatory flexibility to preserve the need for greater financial inclusion in the two regions. As for the practical implication, the study calls for strategic measures to preserve stability such as complementing financial inclusion with financial literacy, fostering corporate governance.

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Ryan, Stephen G. "Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?" Annual Review of Financial Economics 9, nr 1 (listopad 2017): 1–20. http://dx.doi.org/10.1146/annurev-financial-110716-032340.

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Wilkinson, R. C., P. K. Clark, D. H. Craighead, J. W. Dean, A. H. Silverman i M. G. White. "Financial reinsurance". Journal of the Institute of Actuaries 120, nr 2 (1993): 311–80. http://dx.doi.org/10.1017/s0020268100037070.

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AbstractThis paper seeks to define and explain financial reinsurance, a type of reinsurance growing rapidly in the general insurance market. It provides criteria for underwriters and actuaries to understand the degree of risk transfer involved and the limitations on that risk transfer. It seeks to set out criteria, applicable to both insurer and reinsurer, for estimating reserves where financial reinsurance covers are involved and for compliance with supervisory requirements. Several examples are given of typical financial reinsurance contracts currently in use.

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Hutsalenko, Liubov, i Uliana Marchuk. "Financial statements according to the international financial reporting standards: requirements and realities of implementation". Ekonomika APK, nr 6 (27.06.2019): 36–44. http://dx.doi.org/10.32317/2221-1055.201906036.

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Druzhilovskaya, Emilia Sergeevna. "New disclosure requirements for fair value in financial statements". Buhuchet v zdravoohranenii (Accounting in Healthcare), nr 02 (4.02.2022): 6–16. http://dx.doi.org/10.33920/med-17-2202-01.

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Currently, fair value is already actively used in the Russian Federal Accounting Standards (FAS). To an even greater extent, the projects of the new FAS are expanding the scope of application of this value in domestic accounting. As a result, in the future there will most likely not be a single item of accounting for which fair value is not used. Thus, the rules related to the fair value are becoming more and more relevant. It should be noted that the FAS does not establish these rules, but refers organizations (including healthcare organizations) to the regulations of the International Financial Reporting Standard (IFRS) 13. This standard, in turn, is currently at the stage of amendments. Thus, the developers plan to make significant adjustments to the requirements for disclosure of information about fair value in financial statements established by this standard. Since these changes may also affect Russian accounting (due to the active use of such value in it), it is necessary to analyze in detail the above new requirements already now to be ready for their application in the future. In addition, this analysis will also be relevant for numerous domestic organizations that prepare their financial statements in accordance with IFRS. This article is devoted to the study of the above issues. Analysis and synthesis, grouping method, comparison, analogy method, systemic approach, logical approach were used as research methods. As a result of the research carried out, the new requirements of IFRS 13 for disclosure of information about fair value in financial statements are subdivided in the article into groups and subgroups, and a critical analysis of the relevant regulations relating to these groups has been carried out. At the same time, the article identified the main problems in this area and identified ways to solve them.

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Kalitskaya, V. V., O. А. Rykalina, L. A. Stepanova i S. L. Moiseenko. "DIGITALIZATION OF FINANCIAL ACCOUNTING. LEGAL REQUIREMENTS AND BUSINESS OPPORTUNITIES". Вестник Алтайской академии экономики и права 2, nr 9 2022 (2022): 212–21. http://dx.doi.org/10.17513/vaael.2413.

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Malherbe, Frederic. "Optimal Capital Requirements over the Business and Financial Cycles". American Economic Journal: Macroeconomics 12, nr 3 (1.07.2020): 139–74. http://dx.doi.org/10.1257/mac.20160140.

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I study economies where banks do not fully internalize the social costs of their lending decisions, which leads to real overinvestment. The bank capital requirement that restores investment efficiency varies over time. During booms, more investment is desirable, so the banking sector must be allowed to expand. This suggests a loosening of the requirement. However, there is also more bank capital. Since the banking sector exhibits decreasing returns to scale, this suggests a tightening instead. I find that the latter effect, which I dub the “bank capital channel,” dominates: the optimal capital requirement is tighter during booms than in recessions. (JEL E32, E44, G21, G28, G32)

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Blundell-Wignall, Adrian, i Paul Atkinson. "Origins of the financial crisis and requirements for reform". Journal of Asian Economics 20, nr 5 (wrzesień 2009): 536–48. http://dx.doi.org/10.1016/j.asieco.2009.07.009.

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Mustafa, Ahmad Farid Fadhli, i Muhammad Anas Al Muhsin. "REQUIREMENTS OF LEARNING ARABIC LANGUAGE AMONG ISLAMIC FINANCIAL STUDENTS". International Journal of Humanities, Philosophy and Language 3, nr 9 (15.03.2020): 24–35. http://dx.doi.org/10.35631/ijhpl.39004.

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The issue of Arabic language proficiency among students of Higher Education Institutions (HEIs) is a concern as the majority of students are still poor at mastering and understanding Arabic terms. The Arabic language learning and teaching scenario are based solely on the basic courses taken to qualify for the graduation process. The purpose of this study is to identify the Arabic language learning needs among Islamic Finance students in USAS. The study was a public survey of 60 undergraduate students in Islamic Finance using a self-administered questionnaire conducted by a researcher who has been certified by an expert in the field. The research questionnaire was divided into 3 main sections: identifying the respondents’ background, students' knowledge of the Arabic language and their Arabic language learning needs. This data is analyzed using descriptive statistics of frequency and percentage only. The findings showed that Arabic knowledge of Islamic finance course information had the highest frequency and percentage of n = 35; 58.3%. Whereas the Arabic language learning needs show the highest frequency and percentage are related to the manual or module of learning Arabic for n = 45; 75%. In conclusion, the findings of this study are proposed as a guide to developing the development of Arabic language modules for a more robust study in Malaysian HEIs.

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Tyranski, Glenn W. "NYSE listed company financial requirements: Development, implementation and enforcement". International Journal of Disclosure and Governance 5, nr 2 (21.02.2008): 97–103. http://dx.doi.org/10.1057/jdg.2008.1.

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Гутцайт, Евгений, i E. Guttsayt. "Additional Tasks in the Financial Audit". Auditor 4, nr 3 (4.04.2018): 20–26. http://dx.doi.org/10.12737/12758.

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The article discusses the possibilities and ways of using the additional information obtained by the solution of the main task of the audit (assess the credibility of the audited fi nancial statements). The feasibility of solving a number of additional tasks of the audit not through the expansion requirements, but by the way of formulating requirements to the audited entity are shown.

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Aldredge, Melissa, i Sarah DuBois. "Back to the Basics: Financial Statement Disclosures & Reporting Requirements". International Journal of Business and Management 17, nr 8 (7.07.2022): 1. http://dx.doi.org/10.5539/ijbm.v17n8p1.

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To protect stakeholders relying on published financial statements, accounting practices, measurement techniques, disclosures and footnote requirements have been developed over the years by the Financial Accounting Standards Board (FASB) and generally accepted accounting principles (GAAP). As indicated by Saidu and Dauda (2014), the move towards adopting high quality standards was spurred by the numerous financial scandals experienced worldwide in the late 1990s. The United States government has and continues to regulate the standard-setting process and financial reporting environment of publicly traded companies to ensure investors have all relevant information to evaluate a company’s financial position and make informed decisions. This paper provides a description of the disclosure techniques available in published financial statements, and analyzes the types of financial reporting requirements promulgated by the AICPA Code of Professional Ethics and the federal securities laws of the U.S. Securities and Exchange Commission (SEC), including the Securities Act of 1933, the Securities Exchange Act of 1934, the Foreign Corrupt Practices Act of 1977, and the Sarbanes-Oxley Act of 2002.

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Baber, William R., i Angela K. Gore. "Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues". Accounting Review 83, nr 3 (1.05.2008): 565–92. http://dx.doi.org/10.2308/accr.2008.83.3.565.

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We compare characteristics of municipal debt issues in states that mandate GAAP for municipalities with issues in states that impose no annual financial disclosure requirements. Cross-sectional comparisons indicate that the use of public (versus private) debt is greater, and municipal debt costs are 14 to 25 basis points lower, in states where GAAP is mandated. Moreover, municipalities in states that impose the GAAP requirement realize lower debt costs following the effective date of the regulation. These results suggest that GAAP requirements reduce municipal borrowing costs. More generally, the evidence indicates that financial reporting regulation reduces contracting costs between borrowers and lenders.

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Conrad, Christian A. "Weaknesses of Financial Market Regulation". Applied Economics and Finance 5, nr 2 (4.01.2018): 32. http://dx.doi.org/10.11114/aef.v5i2.2914.

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In this paper we examine the extent newer developments affect the economic processes of the market and put financial markets at risk. We also analyze if the financial market regulations are sufficient to limit the systemic risk they cause. The biggest Shortcoming of the recent reforms to the stabilization of the financial system, such as Basel III and the American Dodd Frank Act, is that they increase the capital requirements rather than the causes of the increased risk. It would generally be better to forbid risky and complex financial products than to further increase regulation complexity and the capital requirements as in Basel III and the American Dodd Frank Act.

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Makarenko, E. A. "DYNAMICS OF DEVELOPMENT OF THE REQUIREMENTS OF THE CBR OF THE RUSSIAN FEDERATION FOR THE AUTHORIZED CAPITAL OF INSURERS FROM 2012 TO 2022". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/3, nr 132 (2022): 86–96. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.03.012.

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The article considers the dynamics of changes in the requirements of the Central Bank of the Russian Federation to the size of the authorized capital in the period from 2012 to 2022. The situation with the reduction in the number of insurance companies in the market due to changes in the requirement of authorized capital in the context of types of insurance and periods of change in legal requirements is analyzed. The analysis of the situation associated with the minimum number of emergence of new insurance companies in the Russian market was carried out. Based on objective reasons, a forecast was made regarding the volume and structure of insurers that may leave the market by 2025 due to the inability to meet the requirements of the Russian regulator. In order to increase the transparency of the financial condition of insurers, a proposal was made to change the requirements for the publication of financial statements.

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Aljbiri, Atia Milad. "Opportunities for establishment of financial market in Libya". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, nr 6 (2007): 9–16. http://dx.doi.org/10.11118/actaun200755060009.

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The main purpose of this paper is to show the importance of financial markets to the Libyan economy. At present, the country is preparing to establish a financial market as a requirement of economic reform with its goal to achieve economic stability and improve the volume of investment, as well as raising the growth rate. As the analysis in this paper shows, there are achievements with respect to the financial indicators, but it is limited with respect to the volume of investment and the level of incomes. This leads to the importance of establishing the financial market which is one of the primary requirements to achieve these goals.

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Taufik, Muhammad. "Development Maqashid Sharia Performance in Islamic Bank". Journal of Finance and Islamic Banking 3, nr 2 (4.08.2021): 1–24. http://dx.doi.org/10.22515/jfib.v3i2.2978.

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Islamic banks differ from conventional banks both in philosophy and practice. Its implication is the measurement of performance with financial measures is inappropriate. Maqashid sharia as an alternative continues to develop, so that existing measurements have shortcomings. This study develops the existing measurement of maqashid sharia. The development was carried out in three stages, namely literacy studies, weighted scores, and semi structured interviews. Interviews were conducted with academics of ushul fiqh, Islamic economics, Islamic accounting and practitioners of Islamic banking. Maqashid Sharia Performance (MSP) as a measurement development compiles operational definitions into legal and social requirements. Legal requirements consist of 11 SSB Report indices, 7 product and activity indices, 4 document confirmation indices, 7 zakat indices, and 7 attestation of accounting indices. The social requirements consist of 11 daruriyat ratios, 4 hajiyat ratios, and 2 tahsiniyyat ratios. This research contributes to finding measurements of maqashid sharia that meet the aspects of form and substance and are comprehensive for all levels of daruriyat, hajiyyat, and tahsiniyyat. Keywords : maqashid sharia performance, legal requirement, social requirement, financial measurement, Islamic bank

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