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Journal articles on the topic 'Capital losses'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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1

Watson, Lynn. "Capital gains and losses." Housing, Care and Support 7, no. 4 (2004): 2–3. http://dx.doi.org/10.1108/14608790200400023.

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2

Shaw, Jason D., Michelle K. Duffy, Jonathan L. Johnson, and Daniel E. Lockhart. "Turnover, Social Capital Losses, and Performance." Academy of Management Journal 48, no. 4 (2005): 594–606. http://dx.doi.org/10.5465/amj.2005.17843940.

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3

Shen, Hubert. "Cumulative Losses, Capital Reserves, and Loss Limits." Journal of Risk Finance 2, no. 2 (2001): 6–17. http://dx.doi.org/10.1108/eb043457.

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4

Nemetz, Peter N., and Kelvin Dushnisky. "Estimating Potential Capital Losses from Large Earthquakes." Urban Studies 31, no. 1 (1994): 99–121. http://dx.doi.org/10.1080/00420989420080061.

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5

Bertomeu, Jeremy, Anne Beyer, and Ronald A. Dye. "Capital Structure, Cost of Capital, and Voluntary Disclosures." Accounting Review 86, no. 3 (2011): 857–86. http://dx.doi.org/10.2308/accr.00000037.

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ABSTRACT: This paper develops a model of financing that jointly determines a firm’s capital structure, its voluntary disclosure policy, and its cost of capital. Investors who receive securities in return for supplying capital sometimes incur losses when they trade their securities with an informed trader. The firm’s disclosure policy and the structure of its securities determine the information advantage of the informed trader and, hence, the size of investors’ trading losses and the firm’s cost of capital. We establish a hierarchy of optimal securities and disclosure policies that varies with

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6

Cici, Gjergji. "The Prevalence of the Disposition Effect in Mutual Funds’ Trades." Journal of Financial and Quantitative Analysis 47, no. 4 (2012): 795–820. http://dx.doi.org/10.1017/s0022109012000348.

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AbstractU.S. equity mutual funds, on average, prefer realization of capital losses to capital gains. Nevertheless, a substantial fraction exhibits the disposition effect of realizing gains more readily than losses. My analysis suggests that learning effects have reduced the manifestation of the disposition effect over time, implying that academic research has influenced industry practices. When funds experience outflows and are managed by teams of portfolio managers, they are more susceptible to selling disproportionately more winners than losers. Disposition-driven behavior affects investment

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7

Bushman, Robert M., Joseph D. Piotroski, and Abbie J. Smith. "Capital Allocation and Timely Accounting Recognition of Economic Losses." Journal of Business Finance & Accounting 38, no. 1-2 (2011): 1–33. http://dx.doi.org/10.1111/j.1468-5957.2010.02231.x.

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8

Chadwick, Clint, David B. Wangrow, and Karl Kammerer. "Microfoundations of Firms’ Human Capital-Related Rents and Losses." Academy of Management Proceedings 2014, no. 1 (2014): 14531. http://dx.doi.org/10.5465/ambpp.2014.14531abstract.

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9

Ehrenberg, Ronald G. "Do displaced workers suffer losses of specific human capital?" Carnegie-Rochester Conference Series on Public Policy 33 (September 1990): 215–20. http://dx.doi.org/10.1016/0167-2231(90)90014-c.

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10

Flannery, Mark J. "Stabilizing Large Financial Institutions with Contingent Capital Certificates." Quarterly Journal of Finance 06, no. 02 (2016): 1650006. http://dx.doi.org/10.1142/s2010139216500063.

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The 2008–2009 financial crisis clearly indicated that government regulators are reluctant to let a large financial institution fail. In order to minimize the transfer of future losses to taxpayers or to solvent banks, we need a system for assuring that large institutions continuously maintain sufficient capital. For a variety of reasons, supervisors find it difficult to require institutions to sell new shares after they have suffered losses. This paper describes and evaluates a proposed security that converts from debt to equity automatically when the issuer’s equity ratio falls too low. “Cont

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11

Bull, Nicholas, James Cilke, Christopher P. Giosa, and C. Erik Larson. "The Persistence of Individual and Corporate Capital Gains and Losses." National Tax Journal 57, no. 3 (2004): 525–45. http://dx.doi.org/10.17310/ntj.2004.3.02.

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12

Araichi, Sawssen, Christian de Peretti, and Lotfi Belkacem. "Solvency capital requirement for a temporal dependent losses in insurance." Economic Modelling 58 (November 2016): 588–98. http://dx.doi.org/10.1016/j.econmod.2016.03.007.

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13

Bental, Benjamin, and Dominique Demougin. "Privatizing profits and socializing losses with smoothly operating capital markets." European Journal of Political Economy 44 (September 2016): 179–94. http://dx.doi.org/10.1016/j.ejpoleco.2016.06.004.

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14

Gopinath, Gita, Şebnem Kalemli-Özcan, Loukas Karabarbounis, and Carolina Villegas-Sanchez. "Capital Allocation and Productivity in South Europe*." Quarterly Journal of Economics 132, no. 4 (2017): 1915–67. http://dx.doi.org/10.1093/qje/qjx024.

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Abstract Starting in the early 1990s, countries in southern Europe experienced low productivity growth alongside declining real interest rates. We use data for manufacturing firms in Spain between 1999 and 2012 to document a significant increase in the dispersion of the return to capital across firms, a stable dispersion of the return to labor, and a significant increase in productivity losses from capital misallocation over time. We develop a model with size-dependent financial frictions that is consistent with important aspects of firms’ behavior in production and balance sheet data. We illu

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15

Anantsuksomsri, Sutee, and Nij Tontisirin. "Assessment of Natural Disaster Coping Capacity from Social Capital Perspectives: A Case Study of Bangkok." Journal of Disaster Research 15, no. 5 (2020): 571–78. http://dx.doi.org/10.20965/jdr.2020.p0571.

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Many cities and regions have recently experienced economic and environmental losses due to natural disasters. Economic losses are particularly high in urban areas where population and many economic activities are highly concentrated. Urban communities’ abilities and capacities to cope with natural disasters are essential to understand the impacts of natural disasters. Urban communities’ coping capacity is found to be closely linked to social capital of such communities. This paper aims to assess the natural disaster coping capacity of urban residents with social capital approach. The case stud

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16

Cox, W. Michael, and Cara S. Lown. "The Capital Gains and Losses on U.S. Government Debt: 1942-1987." Review of Economics and Statistics 71, no. 1 (1989): 1. http://dx.doi.org/10.2307/1928046.

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17

Papadeas, Panagiotis, Alina Barbara Hyz, and Evaggelia Kossieri. "IAS Basel: The Contribution of Losses to the Banks' Capital Adequacy." International Journal of Business and Social Research 7, no. 2 (2017): 01. http://dx.doi.org/10.18533/ijbsr.v7i2.1032.

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<p>The main aim of this paper is to examine the consequences of International (Accounting) Financial Reporting Standards / IFRS - IASB and deferred taxation for banks in Eurozone area. The analysis used data from Annual Reports of four systemic Greek banks, which control around 95 percent of the sector's assets and 90 percent of total deposits. The results suggests that increasing banks' losses may improve their capital adequacy. The paper is organized as follows: in the next section we briefly present interactions between IASB and BASEL aiming at preventing banking and accounting proble

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18

Karpova, Galina, and Gul’zhan Julmukhamedova. "Models for Estimating Human Capital Losses Due to Traffic-Related Deaths." Transportation Research Procedia 20 (2017): 267–71. http://dx.doi.org/10.1016/j.trpro.2017.01.016.

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19

OGAWA, HIKARU, JUN OSHIRO, and YASUHIRO SATO. "Capital Mobility-Resource Gains or Losses? How, When, and for Whom?" Journal of Public Economic Theory 18, no. 3 (2016): 417–50. http://dx.doi.org/10.1111/jpet.12145.

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20

Fontnouvelle, Patrick de, Virginia DeJesus-Rueff, John S. (John Scott) Jordan, and Eric S. Rosengren. "Capital and Risk: New Evidence on Implications of Large Operational Losses." Journal of Money, Credit, and Banking 38, no. 7 (2006): 1819–46. http://dx.doi.org/10.1353/mcb.2006.0088.

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21

Moll, Benjamin. "Productivity Losses from Financial Frictions: Can Self-Financing Undo Capital Misallocation?" American Economic Review 104, no. 10 (2014): 3186–221. http://dx.doi.org/10.1257/aer.104.10.3186.

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I develop a highly tractable general equilibrium model in which heterogeneous producers face collateral constraints, and study the effect of financial frictions on capital misallocation and aggregate productivity. My economy is isomorphic to a Solow model but with time-varying TFP. I argue that the persistence of idiosyncratic productivity shocks determines both the size of steady-state productivity losses and the speed of transitions: if shocks are persistent, steady-state losses are small but transitions are slow. Even if financial frictions are unimportant in the long run, they tend to matt

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22

Jacob, Martin. "Capital Gains Taxes and the Realization of Capital Gains and Losses — Evidence from German Income Tax Data." FinanzArchiv 69, no. 1 (2013): 30. http://dx.doi.org/10.1628/001522113x663460.

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23

Wulandari, Eka Lusvita, and Lily Rahmawati Harahap. "ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 14, no. 2 (2018): 101–10. http://dx.doi.org/10.35449/jemasi.v14i2.11.

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Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appr

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24

Wulandari, Eka Lusvita, and Lily Rahmawati Harahap. "ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 14, no. 2 (2018): 1–10. http://dx.doi.org/10.35449/jemasi.v14i2.30.

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Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appr

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25

POTRAFKE, NIKLAS. "Unemployment, human capital depreciation and pension benefits: an empirical evaluation of German data." Journal of Pension Economics and Finance 11, no. 2 (2011): 223–41. http://dx.doi.org/10.1017/s1474747211000321.

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AbstractThis paper investigates empirically how unemployment-induced employment-breaks at different career stages influence pension benefits. The analysis is based on German data. I distinguish four different career phases and investigate to what extent the prevailing social security policy compensated for earning losses. The results suggest that (1) losses in pension benefits were the greatest if unemployment occurred in the middle of a career (between 31 and 50); (2) social security policies have had a mitigating effect on losses in pension benefits. These findings indicate that institutions

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26

K.C., Jit Bahadur. "Capital versus Revenue: Receipts, Expenditures, Profits and Losses in Accounting and Taxation." NCC Journal 3, no. 1 (2018): 71–81. http://dx.doi.org/10.3126/nccj.v3i1.20249.

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Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation.Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia.Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxat

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27

Barros, Rafael Hernández, and María Isabel Martínez Torre-Enciso. "Operational Losses for the Capital Charge of Health Insurers: Lessons from Spain." Geneva Papers on Risk and Insurance - Issues and Practice 37, no. 4 (2012): 763–79. http://dx.doi.org/10.1057/gpp.2012.4.

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28

Castel-Branco, Carlos Nuno. "Growth, capital accumulation and economic porosity in Mozambique: social losses, private gains." Review of African Political Economy 41, sup1 (2014): S26—S48. http://dx.doi.org/10.1080/03056244.2014.976363.

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29

Burzyński, Michał. "Trading Goods or Human Capital: The Gains and Losses from Economic Integration." Scandinavian Journal of Economics 120, no. 2 (2018): 503–36. http://dx.doi.org/10.1111/sjoe.12230.

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30

Saurina, Jesús. "Countercyclical Macroprudential Tools." National Institute Economic Review 216 (April 2011): R16—R28. http://dx.doi.org/10.1177/0027950111411376.

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Risk-sensitive capital requirements, such as those established in Basel 2/3, and loan loss provisions based on incurred losses or on short-horizon expected losses, increase procyclicality in the banking system. They could, therefore, contribute to fuelling credit bubbles in good times, as rising risks are not properly covered either with capital or provisions, and credit crunches in bad times, as requirements are sharply increased to compensate for the former undercapitalisation and under-provisioning, and banks respond by cutting credit to households and firms. This paper shows that the procy

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31

Cousins, Jim, Geoff Thomas, Dave Heron, and Warwick Smith. "Probabilistic Modeling of Post-Earthquake Fire in Wellington, New Zealand." Earthquake Spectra 28, no. 2 (2012): 553–71. http://dx.doi.org/10.1193/1.4000002.

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Wellington, the capital of New Zealand, has both high seismic and high post-earthquake fire risk because it straddles the highly active Wellington Fault, has many closely spaced wooden buildings, and has a fragile water supply system. Repeated modeling of a Wellington Fault earthquake showed that the distribution of fire losses was much broader than that of the shaking losses, so that while fire losses were usually much smaller than the preceding shaking losses, they could occasionally be much greater than the shaking losses. Probabilistic modeling using a synthetic catalog of earthquakes gave

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32

Смирнов and E. Smirnov. "Method activation end date in the past. direction:re." Auditor 1, no. 8 (2015): 3–10. http://dx.doi.org/10.12737/12792.

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33

Shaw, Jason D., Tae-Youn Park, and Eugene Kim. "A resource-based perspective on human capital losses, HRM investments, and organizational performance." Strategic Management Journal 34, no. 5 (2012): 572–89. http://dx.doi.org/10.1002/smj.2025.

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34

Onescu, Iasmina, Marius Mosoarca, Bianca Azap, and Eugen Onescu. "Seismic Losses Scenario for Cultural Promenade in Timisoara Capital of Culture 2021, Romania." IOP Conference Series: Materials Science and Engineering 471 (February 23, 2019): 102041. http://dx.doi.org/10.1088/1757-899x/471/10/102041.

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35

Mitchell, Christopher W. "The structure of financial markets and the form of state bailouts, 1974–2009." Business and Politics 18, no. 2 (2016): 97–122. http://dx.doi.org/10.1515/bap-2015-0015.

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The form of state bailouts of banks can vary widely. Some are highly interventionist, expanding state control and pushing losses onto private actors, while others insulate private actors from losses. This paper demonstrates that the nature of national financial systems is a key determinant of the form of state intervention, through a statistical analysis of state responses to financial crises in the upper middle-income and upper-income states from 1974 to 2009. States that rely on private banks for most capital needs generally adopt more generous terms than states where capital markets play a

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36

Van Vuuren, Gary, Riaan De Jongh, and Tanja Verster. "The Impact Of PD-LGD Correlation On Expected Loss And Economic Capital." International Business & Economics Research Journal (IBER) 16, no. 3 (2017): 157–70. http://dx.doi.org/10.19030/iber.v16i3.9975.

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The Basel regulatory credit risk rules for expected losses require banks use downturn loss given default (LGD) estimates because the correlation between the probability of default (PD) and LGD is not captured, even though this has been repeatedly demonstrated by empirical research. A model is examined which captures this correlation using empirically-observed default frequencies and simulated LGD and default data of a loan portfolio. The model is tested under various conditions dictated by input parameters. Having established an estimate of the impact on expected losses, it is speculated that

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37

Plotnikov, V. S., and Z. M. Azrakuliev. "The Concept of Productive Capital in Business Model Accounting and Integrated Reporting." Digest Finance 25, no. 1 (2020): 68–86. http://dx.doi.org/10.24891/df.25.1.68.

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Subject. This article explores the scope of the integrated reporting concept, which reflects the preservation of the value of production capital stock in the process of creating the value of a commercial organization. Objectives. The purpose of the article is to substantiate the hypothesis of preservation of the value of production capital, expressed in the business accounting model reflecting the processes of value creation and the influence on the stock of capital value. This statement of the problem is consistent with the concept of maintaining physical capital, as expressed in the conceptu

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38

Ong, Paul M., and Don Mar. "Post-Layoff Earnings among Semiconductor Workers." ILR Review 45, no. 2 (1992): 366–79. http://dx.doi.org/10.1177/001979399204500212.

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This study uses administrative data from California's unemployment insurance program to analyze the post-layoff earnings of displaced and recalled workers in Silicon Valley's semiconductor industry between 1984 and 1987. The authors find losses from inter-sectoral displacement that are consistent with losses found in other studies of job dislocation. The results show, however, that displaced workers who found work within the high-technology sector had earnings similar to those of recalled workers, a finding at odds with theories that emphasize either firm-specific human capital or internal lab

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39

Susanto. "Legal Responsibilities of the Boards of Directors of Persero State-Owned Enterprises Agency towards Losses Conducted by Directors’ Loss." SHS Web of Conferences 54 (2018): 06001. http://dx.doi.org/10.1051/shsconf/20185406001.

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In conducting business, especially BUMN (Persero) faces various business risks both from the internal BUMN (Persero) itself and from the external. Losses from internal state-owned enterprises (Persero) can be caused by miss management or fraudulent directors. When the BUMN (Persero) experiences losses caused by fraudulent directors, problems arise when connected with BUMN (Persero) capital that comes from State assets (APBN) that have been separated.

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40

Hopland, Arnt O., Petro Lisowsky, Mohammed Mardan, and Dirk Schindler. "Flexibility in Income Shifting under Losses." Accounting Review 93, no. 3 (2017): 163–83. http://dx.doi.org/10.2308/accr-51907.

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ABSTRACT This study examines the flexibility of multinational firms to adjust their income-shifting strategies—whether using transfer pricing or internal debt—during the tax year to react to affiliates' operating losses. We develop the concept that under flexibility, multinationals can adjust their inter-affiliate payments ex post (i.e., after financial outcomes are revealed, but before the end of the tax year) to minimize worldwide tax payments. Without flexibility, multinationals must commit to their affiliates' income-shifting strategies ex ante (i.e., before financial outcomes are revealed

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41

Astic, Fabian, and Agnès Tourin. "Optimal bank management under capital and liquidity constraints." Journal of Financial Engineering 01, no. 03 (2014): 1450022. http://dx.doi.org/10.1142/s2345768614500226.

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We propose a model of a bank that invests in both liquid and illiquid assets and whose goal is to maximize its shareholders' profit while satisfying some regulatory constraints. We study the sensitivity of the shareholders' gain and optimal portfolio allocations, as well as the associated bondholders' payoff, to the minimal capital requirement and liquidity ratio. We find that tightening the liquidity constraint adversely affects their rates of return, while preventing some large losses that occur when the portfolio is very illiquid. Stiffening the minimal capital requirement penalizes the sha

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42

Smit, Wynand, Gary Van Vuuren, and Paul Styger. "Economic capital for credit risk in the trading book." South African Journal of Economic and Management Sciences 14, no. 2 (2011): 138–54. http://dx.doi.org/10.4102/sajems.v14i2.70.

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The Basel II accord sets out detailed formulations (in its Internal Ratings Based approaches) for determining credit risk capital in the banking book, but until recently, credit risk in the trading book was largely ignored. The financial crisis in 2007/08 exposed this oversight: woefully inadequate trading book capital led to considerable losses which resulted in, inter alia, the imposition of severe capital requirements on credit riskprone securities in the trading book. Using empirical loss data, this article investigates whether these requirements are appropriate for the trading book and pr

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43

Liu, Jiajun, and Yang Yang. "ASYMPTOTICS FOR SYSTEMIC RISK WITH DEPENDENT HEAVY-TAILED LOSSES." ASTIN Bulletin 51, no. 2 (2021): 571–605. http://dx.doi.org/10.1017/asb.2021.11.

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AbstractSystemic risk (SR) is considered as the risk of collapse of an entire system, which has played a significant role in explaining the recent financial turmoils from the insurance and financial industries. We consider the asymptotic behavior of the SR for portfolio losses in the model allowing for heavy-tailed primary losses, which are equipped with a wide type of dependence structure. This risk model provides an ideal framework for addressing both heavy-tailedness and dependence. As some extensions, several simulation experiments are conducted, where an insurance application of the asymp

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44

Ezzahid, Elhadj, and Brahim Maouhoub. "Capital Account Liberalization in Morocco: Is it Compatible with Fixed or Flexible Exchange Rate Regime?" Journal of Central Banking Theory and Practice 9, no. 1 (2020): 185–218. http://dx.doi.org/10.2478/jcbtp-2020-0010.

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AbstractThis paper examines the opportunity of exchange rate regime flexibilization in Morocco under the policy of capital account liberalization. Basing on our findings in Ezzahid and Maouhoub (2014), we develop a new theoretical game model with four economic agents, namely: monetary authorities, government, foreign firms and domestic firms. We explore the optimal exchange rate regime for Morocco under new conditions such as the presence of a compensation fund effect, restrictions on capital outflows, etc. Starting with a first simulation based on current economic parameters, the results show

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45

Elshamy, Mostafa, Husain Y. Alyousef, and Jassem Al-Mudhaf. "Is Comprehensive Income Superior To Net Income In Equity Valuation? Evidence From The Capital Market Of Kuwait." Journal of Applied Business Research (JABR) 35, no. 4 (2019): 97–108. http://dx.doi.org/10.19030/jabr.v35i4.10304.

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The study examines whether comprehensive income numbers reported under International Financial Reporting Standards (IFRS) have value relevance over net income in equity valuation. We use a sample of firms that are listed in Kuwait Stock Exchange from banking, investment, real estate, industrial, basic materials, telecommunications, consumer services, oil & gas and health care sectors during the years 2012-2015.The study applies a methodology used by Collins, Maydew and Weiss (1997) that is based on Ohlson (1995) equity valuation model and Theil (1971) technique to measure and compare the r

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46

Li, Shi Gui, Qing Lin Yi, and Juan Juan Wu. "On Analysis Economic Loss Appraisal Method for Geological Disasters." Advanced Materials Research 594-597 (November 2012): 2272–76. http://dx.doi.org/10.4028/www.scientific.net/amr.594-597.2272.

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China is one of the most serious national which does harm to geological disasters, and the geological disasters have effect on China’s economy. Therefore, the effective evaluation for the economic losses caused by geological disasters has some reference value. This paper mainly introduces the geological disaster economic losses structure drawing and evaluated methods which include human capital method, shadow valuation method, market valuation method, investigation appraisal method and coefficient of proportionality method, and analyzes different economic losses should adopt different appraisa

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47

Podgursky, Michael, and Paul Swaim. "Job Displacement and Earnings Loss: Evidence from the Displaced Worker Survey." ILR Review 41, no. 1 (1987): 17–29. http://dx.doi.org/10.1177/001979398704100102.

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Using data from the Displaced Worker Survey, a special supplement to the January 1984 Current Population Survey, the authors estimate a model of reemployment earnings for workers displaced from full-time nonagricultural jobs between January 1979 and January 1984. Median losses for workers reemployed full-time were not large, but a sizable minority of that group—mostly workers with substantial specific human capital investments—experienced large and enduring earnings losses.

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48

Shen, Xinmei, Meng Yuan, and Dawei Lu. "Ruin Problems of Multidimensional Risk Models under Constant Interest Rates and Dependent Risks with Heavy Tails." Mathematical Problems in Engineering 2020 (April 27, 2020): 1–8. http://dx.doi.org/10.1155/2020/9489612.

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Consider a discrete-time multidimensional risk model with constant interest rates where capital transfers between lines are partially allowed over each period. By assuming a large initial capital and regularly varying distributions for the losses, we derive asymptotic estimates for the ruin probability under some dependence structure and study the optimal allocation of the initial reserve. Some numerical simulations are provided to illuminate our main results.

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49

Barnhill, Theodore M., Panagiotis Papapanagiotou, and Marcos Rietti Souto. "Preemptive Strategies for the Assessment and Management of Financial System Risk Levels: An Application to Japan with Implications for Emerging Economies." Review of Pacific Basin Financial Markets and Policies 07, no. 01 (2004): 1–42. http://dx.doi.org/10.1142/s0219091504000056.

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We estimate the current potential default cost of the large amount of bad loans in the Japanese banking system to fail to range from 30 trillion yen to 45 trillion yen or higher. For many banks this would deplete at least 50% of their capital. However, it would also fix the loss and avoid potentially larger losses if weak credits continue to be supported. Using a simulation methodology, we also find that the assumed level of credit risk, equity investment, bank operating expenses, bank net interest margin, and the assumed future financial environments interact to determine future bank risk lev

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50

Anselmo Perez Reyes, Jose, Montserrat Reyna Miranda, and Jorge Vera-Martínez. "Capital structure construct: a new approach to behavioral finance." Investment Management and Financial Innovations 16, no. 4 (2019): 86–97. http://dx.doi.org/10.21511/imfi.16(4).2019.08.

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Abstract:

Within the framework of behavioral finance, this research shows that financial behavior can be assessed as a cognitive construct. Using certain variables, a multidimensional “cognitive finance” construct can thus be established. Through a technological – psychometric type design with descriptive data analysis, a factor analysis is presented to determine which latent variables tend to charge significantly in order to assess the validity of the dimensions comprising the construct of capital structure and explore its dimensions in relation to financial theory. A 44-item questionnaire is adapted a

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