Relevant bibliographies by topics / Off-balance sheet accounting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Off-balance sheet accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "Off-balance sheet accounting"

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Weetman, Pauline. "Off-balance sheet financing." British Accounting Review 21, no. 1 (March 1989): 103–5. http://dx.doi.org/10.1016/0890-8389(89)90084-x.

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Barrett, Jonathan. "“Off balance sheet law”: Globalisation, accounting and democracy." Kōtuitui: New Zealand Journal of Social Sciences Online 2, no. 2 (January 2007): 75–94. http://dx.doi.org/10.1080/1177083x.2007.9522425.

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Chandra, Uday, Michael L. Ettredge, and Mary S. Stone. "Enron-Era Disclosure of Off-Balance-Sheet Entities." Accounting Horizons 20, no. 3 (September 1, 2006): 231–52. http://dx.doi.org/10.2308/acch.2006.20.3.231.

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The scandal that followed Enron's failure to disclose billions of dollars of debt held by off-balance-sheet entities (OBSEs) prompted investor interest in these entities and motivated auditors to request more accounting guidance. The SEC responded by issuing Financial Release No. 61 (FR-61) to remind managers to follow SEC guidance for disclosures on liquidity and capital resources in the Management's Discussion and Analysis section of the annual report. FR-61 identifies disclosure objectives but does not require specific disclosures. We study how the OBSE-related disclosures of companies that sponsored OBSEs before Enron changed after Enron/FR-61. We find that while OBSEs were widely used by S&P 500 firms before Enron/FR-61, a majority of these firms either did not disclose their OBSEs or, if they did, provided little useful information. After Enron/FR-61, OBSE disclosure levels increased significantly but not uniformly across firms. The pattern of increases suggests that FR-61 reduced regulatory uncertainty and increased the perceived minimum level of required OBSE disclosure. Our results are consistent with the view that general guidance (of the type found in principles- or objectives-based accounting standards) may result in underdisclosure or a large disparity in level of disclosure, and that reminders of responsibility and suggestions to consider specific disclosures partially remedy both problems.
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Biondi, Yuri, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama, and T. Jeffrey Wilks. "A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases." Accounting Horizons 25, no. 4 (December 1, 2011): 861–71. http://dx.doi.org/10.2308/acch-50048.

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SYNOPSIS The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently issued a joint exposure draft on accounting for leases. This exposure draft seeks to shift lease accounting from an “ownership” model to a “right-of-use” model. Under the current ownership model, leases can be reported on balance sheet (finance leases) if certain tests are met, or off balance sheet (operating leases) if those tests are not met. The new model seeks to report all leases on the balance sheet based on the present value of lease obligations without any bright line tests, and no sharp on or off the balance sheet classifications. We are sympathetic to the standard setters' concern that the current lease standard is being manipulated improperly by managers, resulting in large amounts of debt being reported off balance sheet. We provide a discussion of current lease accounting and the proposed exposure draft. We also comment on five key issues covered by the exposure draft: the definition of a lease, the initial measurement and eventual reassessment at fair values, the accounting for lessors, the impact of lease accounting on recognition and income measurement, and classification of lease accounting elements and their impact on accounting ratios. JEL Classifications: M40.
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Fridson, Martin S. "Hidden Financial Risk: Understanding Off-Balance Sheet Accounting (a review)." Financial Analysts Journal 61, no. 6 (November 2005): 101–2. http://dx.doi.org/10.2469/faj.v61.n6.2777.

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Pfeiffer, Jr., Ray J. "Market value and accounting implications of off-balance-sheet items." Journal of Accounting and Public Policy 17, no. 3 (September 1998): 185–207. http://dx.doi.org/10.1016/s0278-4254(98)10005-4.

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Androniceanu, Armenia, and Lenka Strakova. "Creative accounting in a global business environment." SHS Web of Conferences 92 (2021): 02003. http://dx.doi.org/10.1051/shsconf/20219202003.

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Research background: The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company. A global business environment that provides scope for selecting existing accounting practices, different techniques, or different methods used in reporting may appear to be beneficial to the business and its accounting. Breach of the accounting principle of a true and fair view of the accounts through the intentional implementation of accounting errors or accounting fraud committed by responsible employees increases information asymmetry between creators and users of accounting information. Purpose of the article: The paper aims to point out the use of creative accounting in companies existing in the global business environment using a graphical representation of accounting cases using creative accounting techniques, namely Window dressing techniques, and Off-balance sheet techniques. Methods: In the paper is used the method of description and the comparison method based on which we compare entity that prepares the accountant statements in two variants A and B by using window dressing techniques and off-balance sheet techniques. The achieved results are presented in this paper using a graphical representation. Findings & Value added: Through the use of creative accounting techniques such as Window dressing techniques and Off-balance sheet techniques, our goal is to point out the possible manipulation of the company’s financial statements by performing accounting cases in terms of maximization variant (A) and minimization variant (B).
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Bauman, Mark P. "The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting." Accounting Horizons 17, no. 4 (December 1, 2003): 303–14. http://dx.doi.org/10.2308/acch.2003.17.4.303.

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This paper reports the results of a study of the financial reporting effects of off-balance-sheet activities concealed by the equity method of accounting. The study examines footnote disclosures relating to equity method investees, offers suggestions for improving the usefulness of those disclosures, and estimates the valuation effects of information in the disclosures. An important empirical finding is that the market places significant negative values on investor-guaranteed off-balance-sheet obligations.
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SAFONOVA, Margarita F., and Yuliya V. MARCHENKO. "Debating points of accounting to reflect escrow account transactions by the developer organization." International Accounting 22, no. 4 (April 15, 2021): 438–58. http://dx.doi.org/10.24891/ia.24.4.438.

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Subject. This article discusses the issues of reflection of information on settlements with equity construction investors both on off-balance and balance sheet accounts of the developer. Objectives. The article aims to determine the extent of the transition to project financing of housing construction using escrow accounts, explore options for accounting for incoming funds of equity construction investors, and develop a methodology that helps avoid tampering with the balance sheet total of developers. Methods. For the study, we used induction, deduction, analysis, synthesis, and the calculation and graphic, monographic, and accounting and analytical methods. Results. In some cases, the findings have revealed significant discrepancies the way funds available to escrow accounts get accounted for. An analysis of the causes of these deviations confirms the need to develop an off-balance sheet accounting methodology. Conclusions and Relevance. The updated methodology is structured in such a way that the investors' funds are accounted by the developer in one account, another account is used for settlements with the equity construction investors, and the funds placed by the bank on the escrow accounts are reflected in the off-balance sheet of the developer, without misrepresenting the balance sheet total. The results can be used in the theory and practice of construction companies in the process of accounting and reporting by business entities of various forms of ownership, as well as for further scientific developments and practical applications.
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Kusano, Masaki, and Yoshihiro Sakuma. "Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan." Journal of International Accounting Research 19, no. 3 (July 8, 2020): 133–60. http://dx.doi.org/10.2308/jiar-19-082.

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ABSTRACT Statement No. 26, Accounting Standard for Retirement Benefits, requires Japanese firms to recognize previously off-balance sheet pension liabilities on their balance sheets. We explore auditors' responses to recognized versus disclosed pension liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze whether and how disclosed versus recognized pension information affects audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off-balance sheet pension liabilities when audit fees are determined. However, we find that associations with audit costs differ between disclosed and recognized pension liabilities. We also find that audit costs' differential relations with disclosed and recognized pension liabilities are particularly pronounced for firms with a large pension plan deficit. Overall, our results suggest that auditors scrutinize recognized amounts more closely than disclosed financial information, thereby increasing the reliability of accounting information. JEL Classifications: M41; M42; M48.
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Dissertations / Theses on the topic "Off-balance sheet accounting"

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Balachandran, Bala Kanagasabai. "Off balance sheet financing group accounting and the corporate lending decision." Thesis, Lancaster University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.266672.

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Nguyen, Quyen. "Capital structure, asset redeployability, top-management compensation and credit risk measurements : the impact of the on and off-balance sheet financing." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/372411/.

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With the existence of loopholes in the accounting rules, firms have been able to keep many assets and their corresponding debt off the balance sheets, thus, hiding the true value of debt and firm financial risk (Ketz (2003), Franzen et al. (2009) and Koller et al. (2010)). Graham and Leary (2011) point out that one of the noticeable gaps in the capital structure research area is the mis measurement of leverage when off-balance sheet financing is excluded. Therefore, this thesis bridges the mis-measurement gap by adjusting leverage for three important off-balance sheet debt equivalents and two on-balance sheet ones. Moreover, this study investigates the relationships between asset redeployability, top-management compensation and both adjusted and non-adjusted leverage as well as examines whether these on and off-balance sheet debt equivalents are reflecte in credit risk measurements. Focusing on large US firms from 1996 to 2010, my results show that the off-balance sheet debt equivalents account for significantamounts over total reported debt. Also,there is a considerable gap between reported debt and adjusted debt for debt equivalents, and this gap seems to increase sharply over time. I suggest that these debt equivalents should be considered carefully; otherwise, firms' financial health can be misinterpreted. In addition, I document different results for adjusted and non-adjusted leverage which indicates that existing theories related to the conventional capital structure might not be able to give the same explanations to the adjusted one. Moreover, credit risk measurements do not incorporate all of these debt equivalents in their credit risk assessments; which implies that the market may not be fully aware of the importance of these debt equivalents.
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Antoniello, Mark J. "The use of off-balance sheet financing and other accounting tricks, and how corporations utilize them as tools of deception /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_anton_use.pdf.

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Peng, Xiaofeng. "The impact of off-balance-sheet pension liability under SFAS no.87 on earnings quality, cost of capital, and analysts' forecasts." [Kent, Ohio] : Kent State University, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=kent1216752185.

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Thesis (Ph.D.)--Kent State University, 2008.
Title from PDF t.p. (viewed Oct. 29, 2009). Advisor: Alam Pervaiz. Keywords: Off-Balance-Sheet Pension Liability, Earnings Quality, Cost of Capital, and Analysts' Forecasts. Includes bibliographical references (p. 236-243).
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Spånberger, Jonathan, and Momtahina Rista. "Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-414750.

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In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e.g. Fülbier et al., 2008; Morales-Díaz & Zamora-Ramírez, 2018a). As a way of approximating the practical implications of IFRS 16, this study is analyzing changes in the key financial ratios: D/E and EV/EBITDA. We find significant median increases in total assets, total liabilities and EBITDA in the full sample, as well as within each sector group. Further, we confirm the existence of sectoral differences, finding the largest median increases in the Consumer Services sector and the smallest in the Financials sector. We also confirm that IFRS 16 bring new implications for financial statement users, since important and commonly used financial ratios are significantly changed: we observe a significant median increase in the D/E ratio and a significant median decrease in the EV/EBITDA multiple.
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Lejard, Christophe. "La titrisation : enjeux en termes de communication comptable et financière." Thesis, Montpellier 1, 2011. http://www.theses.fr/2011MON10065/document.

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La crise financière liée aux emprunts hypothécaires subprime a mis en lumière aux yeux du public le recours à une technique d'ingénierie financière complexe : la titrisation. Le recours à la titrisation a suivi une croissance exponentielle durant la dernière décennie, la transaction se constituant en tant que moyen de financement privilégié aux Etats-Unis et en Europe. L'objectif de ce travail doctoral est d'apprécier les enjeux que véhicule la titrisation en termes de communication comptable et financière des groupes bancaires cotés, au regard de l'intérêt que confère la transaction quant à la satisfaction des intérêts du dirigeant. La recherche s'organise en deux volets. Le premier vise à déterminer et expliquer l'impact de l'annonce d'une titrisation par les banques sur le cours de leur action. Le second traite des conséquences du choix du dirigeant de structurer la transaction en hors bilan sur les éléments comptables suivants : le taux de rentabilité économique, le taux d'endettement, le ratio de Bâle, et le niveau de risque de crédit. Les résultats de cette étude démontrent que, si le marché réagit négativement à l'annonce de la transaction, le recours à la titrisation, notamment lorsque celle-ci revêt une apparence hors bilan, s'inscrit en adéquation avec les intérêts personnels du dirigeant
Financial crisis due to subprime mortgage loans put in light to public the use of a complex financial engineering technique : the securitization. Recourse to securitization presents an exponential growth during the last decade, as this kind of transaction is nowadays used as the preferential tool of financing in the USA and Europe. This dissertation aims to appreciate issues conveyed by the use of securitization in terms of accounting and financial communication for listed banking groups, taking into account interests brought by this transaction to the manager. This research is made following two steps. The first step aims to determine and explain the impact due to securitization announcement by banks onto share price. The second step deals with consequences of manager's choice to design transaction off-balance sheet on the following accounting items : return on assets, leverage, Basle ratio, and level of credit risk. Results from this research bring to light that, in spite of a negative market perception during the announcement of the transaction, the use of securitization and particularly when it appears as off-balance sheet, is adequate to satisfy manager's own interests
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Kořínek, Miroslav. "Koncepce ovládání v souvislostech konsolidované účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114532.

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The concept of control is an important determinant of consolidated financial statements. Group of economically related entities and its consolidated financial statements are identified by control concept. Conception of control lies in the model of determination of entities controlled. The evolution of control concept points out, that some entities have not always been integrated in the group or have not been considered controlled. Information value of consolidated financial statements resulting from the control concept is directly influenced by this non-integration represented e.g. by off-balance sheet accounting and Special Purpose Entities. Thesis examines and analyzes present and previous models of control concept of U.S. GAAP, IAS/IFRS and its converged principles.
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Diabate, Alassane. "Liquidity risk and fair value accounting : implications for banks capital structure, lending and stability." Thesis, Limoges, 2020. http://www.theses.fr/2020LIMO0002.

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Cette thèse comprend trois essais empiriques fondés sur des données de banques commerciales américaines. Elle vise à mettre en évidence les implications du risque de liquidité et de la comptabilisation à la juste valeur sur la structure du capital, les prêts et la stabilité des banques. Ainsi, le premier chapitre examine si les épisodes de pénurie de liquidité sur le marché influencent l'ajustement de la structure du capital des banques. Les résultats révèlent que seules les petites banques réagissent à de tels épisodes en augmentant leur ratio de capital. Pour ce faire, elles réduisent la part des prêts dans le total de l’actif, diminuent la part des actifs ayant une pondération de risque plus élevée et réduisent la taille de leur bilan. Ces résultats donnent à penser que les exigences en matière de liquidité pourraient être redondantes pour les petites banques, mais semblent nécessaires pour les grandes banques. Le deuxième chapitre analyse si l’impact d'un flux inattendu de dépôts sur la création de prêts dépend du degré d'exposition des banques au risque de liquidité provenant du hors bilan. Les résultats montrent que seules les petites banques augmentent leurs prêts lorsqu'elles sont soumises à des entrées de dépôts imprévues. Cette augmentation des prêts dépend de leur degré d'exposition au risque de liquidité découlant de leurs activités de hors bilan. Les petites banques plus exposées à ce risque de liquidité ont tendance à accorder moins de nouveaux prêts. Ces résultats indiquent que les entrées inattendues de dépôts pourraient ne pas être aussi facilement redistribuées aux emprunteurs. Le troisième chapitre examine l'effet des actifs de niveau 2 et de niveau 3 détenus par les banques sur la prise de risque et le risque d'insolvabilité. Les résultats révèlent que les banques ayant des proportions plus importantes d'actifs de niveau 2 et de niveau 3 prennent des risques plus élevés et sont plus exposées au risque d'insolvabilité. Ces résultats suggèrent que le système bancaire pourrait devenir plus fragile lorsque les investisseurs perçoivent des problèmes de fiabilité au niveau des actifs bancaires
This thesis comprises three empirical essays based on U.S. commercial banks’ data. It aims to highlight the implications of liquidity risk and fair value accounting on banks’ capital structure, lending and their stability. Thus, the first chapter investigates if episodes of liquidity squeeze on the market affect banks’ capital structure adjustment. The findings reveal that only small banks react to such episodes by increasing their capital ratio. To do so, they reduce the share of loans in total assets, decrease the share of assets with higher risk weights and they downsize their overall balance sheets. These results suggest that liquidity requirements might be redundant for small banks but appear to be necessary for large banks. The second chapter analyses whether the impact of an unexpected flow of deposits on loan origination depends upon the degree of banks’ off-balance sheet funding liquidity risk exposure. The results show that only small banks increase their lending when they are subject to unexpected deposit inflows. The increase in lending depends on how much they are exposed to funding liquidity risk stemming from their off-balance sheets. Small banks more exposed to such funding liquidity risk tend to extend fewer new loans. These results indicate that unexpected deposit inflows might not as easily be fueled again to borrowers. The third chapter examines the effect of banks’ holdings of Level 2 and Level 3 fair value assets on risk-taking and insolvency risk. The results reveal that banks with larger proportions of Level 2 and Level 3 fair value assets take on higher risk and are more exposed to insolvency risk. These findings suggest that the banking system may become more fragile when investors perceive reliability concerns in banks’ assets
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Books on the topic "Off-balance sheet accounting"

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Paterson, Ron. Off balance sheet finance. Basingstoke: Macmillan, 1993.

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Peasnell, K. V. Off-balance sheet financing. London: Certified Accountant Publications, 1988.

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Risks and reporting of off-balance-sheet (OBS) activities in commercial banking. New York: Garland Pub., 1994.

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Rutherford, B. A. The doctrine of substance over form. London: Certified Accountant Publications, 1988.

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Brakensiek, Sonja. Bilanzneutrale Finanzierungsinstrumente in der internationalen und nationalen Rechnungslegung: Die Abbildung von Leasing, Asset-Backet-Securities-Transaktionen und Special Purpose Entities im Konzernabschluss. Herne: Neue Wirtschaftsbriefe, 2001.

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1931-, Steinmann Heinrich, ed. Off-balance sheet financial instruments: Maximizing profitability and managing risk in financial services. Chicago, Ill: Probus Pub., 1994.

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N, Chorafas Dimitris. Off-balance sheet financial instruments: Maximizing profitability and managing risk in financial services. Chicago: Irwin Professional Pub., 1994.

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Are current financial accounting standards protecting investors?: Hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Seventh Congress, second session, February 14, 2002. Washington: U.S. G.P.O., 2002.

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Association, British Bankers. Off-balance-sheet instruments and other commitments and contingent liabilities: Statement of recommended accounting practice. London: British Bankers' Association, 1991.

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Bugmann, Daniel. Die Offenlegung von Ausserbilanzgeschäften: Ein Konzeptvorschlag unter Berücksichtigung der schweizerischen und internationalen Entwicklungen. Bern: P. Haupt, 1996.

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Book chapters on the topic "Off-balance sheet accounting"

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Griffiths, Ian. "Off-Balance-Sheet Finance." In New Creative Accounting, 121–47. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_10.

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"Off-Balance Sheet Accounting." In Accounting for Financial Instruments, 177–98. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119206989.ch9.

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José Romero, María, and Bodo Ellmers. "The Financial and Social Cost of Public–Private Partnerships." In Sovereign Debt and Human Rights, 106–28. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198810445.003.0007.

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Most of the existing literature on public-private partnerships (PPPs) focuses exclusively on the nature and perceived benefits of PPPs, notably their professed efficiency gains in the provision of public goods and services. However, little attention has been devoted to analyzing one of the main drivers of PPPs, that is, their use by governments to hide public debt—through non-transparent accounting practices—and their consequences. In this chapter, we assess the financial and social costs of PPPs and illustrate their impact on public debt and human rights, drawing on several examples in order to offer some lessons from experience to date. The chapter is organized into four sections. The first examines the definition of PPPs and their main characteristics. The second presents the most recent figures available on PPPs. The third analyzes the rationale behind governments’ choice of PPPs over other forms of infrastructure and service provision, by focusing on off-balance sheet accounting. The fourth section presents a critical assessment of PPPs and their impact on sustainable development.
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Conference papers on the topic "Off-balance sheet accounting"

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Cheng, Xin, and Yinxing Li. "Study on Basic Theory and Accounting of Off-balance Sheet Activities in Commercial Bank." In 2016 International Conference on Advances in Management, Arts and Humanities Science (AMAHS 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/amahs-16.2016.68.

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