Journal articles: 'Off-balance sheet'

1

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

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Horan, Stephen M. "Measuring Off-Balance-Sheet Leverage." CFA Digest 32, no. 3 (2002): 99. http://dx.doi.org/10.2469/dig.v32.n3.1143.

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Breuer, Peter. "Measuring off-Balance-Sheet Leverage." IMF Working Papers 00, no. 202 (2000): i. http://dx.doi.org/10.5089/9781451874396.001.

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Breuer, Peter. "Measuring off-balance-sheet leverage." Journal of Banking & Finance 26, no. 2-3 (2002): 223–42. http://dx.doi.org/10.1016/s0378-4266(01)00220-5.

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Hayn, Sven, and Michael Grüne. "Fondskonzepte und Off-Balance-Sheet Finanzierung." Controlling & Management 48, S8 (2004): 12–21. http://dx.doi.org/10.1365/s12176-004-0429-8.

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Wainwright, Simon. "Off balance sheet property ownership structures." Journal of Corporate Real Estate 2, no. 4 (2000): 330–42. http://dx.doi.org/10.1108/14630010010811419.

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For many corporate occupiers, commercial property constitutes one of their largest operational assets. With a desire to improve shareholder value and efficiency and to refocus on core business, the continued necessity to retain such assets on the balance sheet is now under challenge. Changes in accountancy practice and a desire to maintain flexibility are, however making the choices ever more complicated. This paper examines the current options available for corporate users seeking to extract value from their property assets.

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Rogers, Elwin Ray, and Grant Lindstrom. "Ethical Implications of Off-Balance-Sheet Financing." Business and Professional Ethics Journal 15, no. 2 (1996): 19–32. http://dx.doi.org/10.5840/bpej199615215.

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Filomia-Aktas, Lisa. "Off-Balance-Sheet Transactions: The Changing Landscape." Journal of Structured Finance 15, no. 3 (2009): 22–25. http://dx.doi.org/10.3905/jsf.2009.15.3.022.

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Harrington, Cynthia. "The Bottom Line on Off-Balance-Sheet Transactions." CFA Institute Magazine 15, no. 3 (2004): 48–51. http://dx.doi.org/10.2469/cfm.v15.n3.2868.

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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 (2007): 75–94. http://dx.doi.org/10.1080/1177083x.2007.9522425.

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Kashian, Russell D., and Ran Tao. "Off-balance sheet activities and community bank performance." Journal of Economic Studies 41, no. 6 (2014): 789–807. http://dx.doi.org/10.1108/jes-01-2013-0010.

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Purpose – The purpose of this paper is to examine loan commitments and lending patterns of community banks. The authors also test for shifts in these relationships in the period unwinding the subprime crisis. Design/methodology/approach – Standard panel fixed-effect models as well as hierarchical (mixed) regression models are estimated given that banks operating in a specific geographic market may vary systematically with differences in firm-level characteristics. Hierarchical (mixed) regression models can control for within-counties and within-banks similarities. The authors also employ pooled estimations with clustered standard errors at the bank level as robustness check. Findings – The empirical results show that the use of loan commitments is generally associated with moderate increase in profitability and higher insolvency risk. However, during the recent financial crisis, the use of loan commitments becomes safer. The use of loan commitments is more risky for community banks that concentrate more on loans that focus on real estate, while it is safer for community banks with higher equity. In regards to the performance of community banks’ balance sheet loan activities, a more concentrated loan portfolio results in lower return and higher insolvency risks. High loan growth generates higher return and higher risks. Originality/value – Prior to the 2008 credit meltdown, community banks significantly increased their issuance of off-balance sheet loan commitments. While the ratio of loan commitments to total loans has come down in recent years it continues to exceed the levels reached in the 1990s. This evolution has, however resulted in little research regarding its implications on community bank profitability and risk.

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Sinha, Ram Pratap, and Biswajit Chatterjee. "Off Balance Sheet Exposures of Indian Commercial Banks." Indian Economic Journal 55, no. 4 (2008): 19–38. http://dx.doi.org/10.1177/0019466220080403.

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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 (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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Misni, Latifah Syaqirah, Masturah Ma'in, and Siti Sarah Mat Isa. "Off-Balance Sheet Income Activities For Islamic And Conventional Banks." Journal of Emerging Economies and Islamic Research 3, no. 3 (2015): 58. http://dx.doi.org/10.24191/jeeir.v3i3.9068.

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The aim of this study is to investigate the determinants of off-balanced sheet income activities, considering the bankspecific and macroeconomic factors as independent variables in Islamic and conventional banks in Malaysia. This study utilizes 16 Islamic banks and 14 conventonal banks panel data from 2008-2013 and 2002-2013 respectively. The result shows that the determinants of off-balance sheet activities in Islamic banks in Malaysia are bank’s size (TA), bank’s profitability (NP), and interest rate (INT). While, the determinants of off-balance sheet activities in conventional banks are bank’s size (TA), bank’s profitability (NP) and the Real Gross Domestic Product (RGDP).

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Bučková, Veronika. "OFF-BALANCE SHEET ACTIVITIES OF THE CZECH BANKING SECTOR." Acta academica karviniensia 11, no. 4 (2011): 13–24. http://dx.doi.org/10.25142/aak.2011.068.

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Haq, Mamiza, David Tripe, and Rama Seth. "Do traditional off-balance sheet exposures increase bank risk?" Journal of International Financial Markets, Institutions and Money 80 (September 2022): 101627. http://dx.doi.org/10.1016/j.intfin.2022.101627.

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Coppes, R. C. "Waardering van het debiteurenrisico bij off- balance-sheet instrumenten." Maandblad Voor Accountancy en Bedrijfseconomie 66, no. 6 (1992): 286–92. http://dx.doi.org/10.5117/mab.66.17402.

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Segura, Anatoli, and Jing Zeng. "Off-balance sheet funding, voluntary support and investment efficiency." Journal of Financial Economics 137, no. 1 (2020): 90–107. http://dx.doi.org/10.1016/j.jfineco.2020.02.001.

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Cooper, Elizabeth W. "Determinants of off‐balance sheet usage in private banks." Studies in Economics and Finance 28, no. 4 (2011): 248–59. http://dx.doi.org/10.1108/10867371111171528.

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20

Marler, Janet H. "Off Balance Sheet Lease Financing in the Restaurant Industry." Journal of Hospitality Financial Management 2, no. 1 (1992): 73. http://dx.doi.org/10.1080/10913211.1992.10653649.

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Marler, Janet H. "Off Balance Sheet Lease Financing in the Restaurant Industry." Journal of Hospitality Financial Management 3, no. 1 (1993): 15–28. http://dx.doi.org/10.1080/10913211.1993.10653654.

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22

Boot, A. "Off-balance sheet liabilities, deposit insurance and capital regulation." Journal of Banking & Finance 5, no. 4-5 (1991): 825–46. http://dx.doi.org/10.1016/0378-4266(91)90006-8.

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Boot, Arnoud W. A., and Anjan V. Thakor. "Off-balance sheet liabilities, deposit insurance and capital regulation." Journal of Banking & Finance 15, no. 4-5 (1991): 825–46. http://dx.doi.org/10.1016/0378-4266(91)90102-r.

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Swain, Anil Kumar, and Ganesh Prasad Panda. "DETERMINANTS OF GROWTH OF OFF BALANCE SHEET ACTIVITIES OF PRIVATE SECTOR BANKS: EMPIRICAL EVIDENCE FROM INDIA." International Journal of Research -GRANTHAALAYAH 5, no. 1 (2017): 61–72. http://dx.doi.org/10.29121/granthaalayah.v5.i1.2017.1693.

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Off-balance sheet activities play a probatory role in helping the banks to hedge their financial assets in the on-balance sheet and enhancing the profitability of the banks. These are mainly the fee based incomes of banks having no or a little investment. Off balance sheet activities are an intriguing part of the financial statements. Presented as footnotes to accounts, these contingent items have an important economic impact that affects the future as well as the current shape of an institution. Off-balance sheet activities also help to improve the commercial banks’ scope of operations, and diversification of product lines and earnings. The business of financial intermediaries has witnessed a large increase in the use of off balance sheet activities during the last 40 years. This growth that have come as a response to the need of corporate and firms for different types of guarantees did have a conflicting impact on financial stability and bank soundness. This study is designed to investigate the OBS exposure of Indian Private Sector banks. This study found that CRAR and LT positively affect the OBS activities where as NNPA negatively affects the OBS of private sector banks and there is a relationship of 89 % of net profit with OBS activities of private sector banks.

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Yan, Chaohuan, and Yiyan Jiang. "Off - balance - sheet Information Disclosure of Listed Bank Derivative Financial Instruments." Learning & Education 10, no. 8 (2022): 76. http://dx.doi.org/10.18282/l-e.v10i8.3065.

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With China’s progressive multi-level capital market strategic direction, as well as the gradual implementation of the mixed operation of commercial banks. Derivative financial instruments will be further developed in commercial banks. This paper focuses on the information disclosure of derivative financial instruments by commercial banks, combined with the standard of disclosure of off-balance-sheet information of international derivative financial instruments, using the disclosure index and project disclosure ratio to analyze the disclosure of derivative financial instruments of listed banks in our country, Off-balance sheet information disclosure, and puts forward suggestions on how to further improve the quality of off-balance-sheet information disclosure of derivative financial instruments in China.

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Bonsall, Samuel, Kevin Koharki, and Monica Neamtiu. "The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations." Accounting Review 90, no. 5 (2015): 1779–810. http://dx.doi.org/10.2308/accr-51028.

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ABSTRACT This study investigates how differences between the rating agencies' initial (at the date of debt issuance) and subsequent (post-issuance) monitoring incentives affect securitizing banks' rating accuracy. We hypothesize that the agencies have stronger incentives to monitor issuers when providing initial versus post-issuance ratings. We document that initial ratings are positively associated with off-balance sheet securitized assets and incrementally associated with on-balance sheet retained securities. However, subsequent ratings fail to capture current exposure to off-balance sheet securitizations. We also find that subsequent ratings reflect default risk less accurately than initial ratings. The subsequent ratings' responsiveness to default risk is worse when a bank has more off-balance sheet securitized assets. Collectively, our findings are consistent with lax post-issuance monitoring. They raise questions about the effectiveness of using ratings as an ongoing contracting mechanism and suggest that conclusions about rating accuracy could differ depending on whether researchers focus on initial versus post-issuance ratings.

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Ernazarov, Normet Saparboyevich, and Oybek Odilovich Xudoyorov. "Important Aspects Related To Foreign Exchange Operations Of Commercial Banks." American Journal of Applied sciences 03, no. 04 (2021): 157–65. http://dx.doi.org/10.37547/tajas/volume03issue04-22.

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This article provides analytical, critical and econometric analysis of the factors influencing the off-balance sheet operations of commercial banks of the Republic of Uzbekistan. Factors influencing documentary letters of credit, currency forward transactions, bank guarantee-related transactions, currency spot, currency futures and options from off-balance sheet operations, which are highly profitable for commercial banks, were studied.

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Biondi, Yuri, Robert J. Bloomfield, Jonathan C. Glover, et al. "A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases." Accounting Horizons 25, no. 4 (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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Mckee, Gregory, and Albert Kagan. "Managerial implications of off-balance sheet items in community banks." Studies in Economics and Finance 35, no. 1 (2018): 178–95. http://dx.doi.org/10.1108/sef-05-2017-0109.

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Purpose Community banks were affected distinctly by changes in banking regulation in the 1990s when compared with large commercial banks. These banks offer non-traditional finance items, presumably to compete with these financial institutions. This study aims to examine the importance of accounting for off-balance sheet (OBS) items when estimating the financial performance of community banks. Design/methodology/approach This study applies a two-stage analysis pathway that initially calculates X-efficiency scores as part of the overall cost structure and then deploys data envelopment analysis bootstrapping method for a second-stage ordinary least square model. Findings Study findings indicate that failure to include OBS items in the X-efficiency calculation for community banks understates the efficiency performance of these banks. Furthermore, results indicate that factors internal and external to the community bank affect X-efficiency. Increases in OBS items are associated with growth in assets and growth in net non-interest income. Therefore, OBS items become an attractive alternative source of income and a mechanism for expanding output with the same volume of inputs. In addition, OBS items allow the largest community banks to deleverage their balance sheet, whereas the smallest community banks still emphasize on traditional lending products and benefit from existing equity. Also, larger banks may be using OBS items as a mechanism to isolate their performance from macroeconomic fluctuations. Research limitations/implications Research limitations include a reduced number of community banks as consolidation accelerates partly because of compliance concerns. Practical implications The approach used supports a series of community bank managerial approaches that may be adopted by management. Originality/value The results of this study show several reasons why community banks may have managerial incentives to include OBS items. As observed by Gilbert et al. (2013), community banks are adjusting their product line so as to operate efficiently. Community banks must provide a product line which provides margin and meets customer needs at a profit to the firm. OBS items allow existing staff to provide funds without additional equity requirements from the balance sheets. The increase in OBS activities may signal the perception that the associated interest income is less risky and less costly than other alternatives, including adopting technologies to diversify traditional loan product offerings. As community banks tend to have lower default rates than their larger counterparts, the most likely explanation is that the OBS interest risk is more attractive than compliance or development of mechanisms to offer a broader suite of traditional loan products.

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Fridson, Martin S. "Hidden Financial Risk: Understanding Off-Balance Sheet Accounting (a review)." Financial Analysts Journal 61, no. 6 (2005): 101–2. http://dx.doi.org/10.2469/faj.v61.n6.2777.

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Ahmed, Syed, and Shehzad Mian. "CAPTIVE FINANCE SUBSIDIARIES, DEBT CAPACITY AND OFF-BALANCE SHEET FINANCING." Financial Review 22, no. 3 (1987): 16. http://dx.doi.org/10.1111/j.1540-6288.1987.tb01150.x.

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Blatt, Jeremy, and Jeff Gulbin. "Achieving IFRS Off-Balance-Sheet Treatment in Trade Receivables Securitizations." Journal of Structured Finance 23, no. 4 (2018): 30–35. http://dx.doi.org/10.3905/jsf.2018.23.4.030.

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Lieu, Pang-tien, Tsai-lien Yeh, and Yung-ho Chiu. "Off-balance sheet activities and cost inefficiency in Taiwan's Banks." Service Industries Journal 25, no. 7 (2005): 925–44. http://dx.doi.org/10.1080/02642060500134196.

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Sharpe, Ian G., and Tayfun Tuzun. "The underinvestment hypothesis and off-balance sheet direct credit substitutes." Pacific-Basin Finance Journal 5, no. 3 (1997): 325–44. http://dx.doi.org/10.1016/s0927-538x(97)00007-3.

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Boone, Jeff P., and K. K. Raman. "Off-balance sheet R&D assets and market liquidity." Journal of Accounting and Public Policy 20, no. 2 (2001): 97–128. http://dx.doi.org/10.1016/s0278-4254(01)00023-0.

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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 (1998): 185–207. http://dx.doi.org/10.1016/s0278-4254(98)10005-4.

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Duran, Miguel A., and Ana Lozano-Vivas. "Off-balance-sheet activity under adverse selection: The European experience." Journal of Economic Behavior & Organization 85 (January 2013): 176–90. http://dx.doi.org/10.1016/j.jebo.2012.04.008.

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Iman, Reynaldi Ramadhana, and Tieka Trikartika Gustyana. "PENGARUH AKTIVITAS OFF BALANCE SHEET TERHADAP KINERJA BANK BUMN INDONESIA." Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) 3, no. 2 (2019): 87. http://dx.doi.org/10.32897/jsikap.v3i2.116.

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Karim, Dilruba, Iana Liadze, Ray Barrell, and E. Philip Davis. "Off-balance sheet exposures and banking crises in OECD countries." Journal of Financial Stability 9, no. 4 (2013): 673–81. http://dx.doi.org/10.1016/j.jfs.2012.07.001.

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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 (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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Benazić, Manuel, and Dajana Radin. "Macroeconomic Determinants of the Non-performing Placements and Off-balance Sheet Liabilities of Croatian Banks." Organizacija 48, no. 2 (2015): 75–87. http://dx.doi.org/10.1515/orga-2015-0009.

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Abstract Background and Purpose: The non-performing placements and off-balance sheet liabilities are often considered key factors that lead to banking crises. Economic and financial crises increase the level of the non-performing placements and off-balance sheet liabilities which can cause significant losses for banks. Effective management and regulatory/ supervisory institutions such central banks should be able to recognize and quantify these effects. Therefore, the purpose of this study is to empirically determine the existence and the quantitative impact of main Croatian macroeconomic variables on the non-performing placements and off-balance sheet liabilities of Croatian banks in the long and short-run. Methodology: For this purpose the bounds testing (ARDL) approach for cointegration is applied. The ARDL model is performed in two steps. The first step starts with conducting the bounds test for cointegration. In the second step, when cointegration is found, the long-run relationship and the associated error correction model are estimated. Results: The results indicate the existence of stable cointegration relationship between the variables i.e. in the longrun, an increase in real GDP reduces the level of the non-performing placements and off-balance sheet liabilities of Croatian banks wherein an increase in prices, unemployment, interest rate and the depreciation of the Croatian kuna exchange rate increases their level. On the other hand, in the short-run the results are rather mixed. Conclusion: To avoid crises, effective bank management and regulatory/supervisory institutions should be able to recognize and quantify these effects. This is a necessary precondition for implementation of an adequate prudential and monetary policy measures for reducing the level of the non-performing placements and off-balance sheet liabilities.

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Pushkala, N., J. Mahamayi, and K. A. Venkatesh. "Liquidity and Off-Balance Sheet Items: A Comparative Study of Public and Private Sector Banks in India." SDMIMD Journal of Management 8, no. 1 (2017): 47. http://dx.doi.org/10.18311/sdmimd/2017/15721.

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Liquidity is the life-line of every business. Banking business’ liquidity was the bone of contention during the economic crisis of Greece and the downfall of Finance Behemoth like Lehman Brothers. Banking Sector-Illiquidity was the epicentre of such crisis. Globally, the Off-Balance Sheet Exposure played a vital role in managing liquidity and solvency issues of commercial banks. This research paper explores the concepts, aspects, analysis of liquidity and the impact of Off-Balance Sheet Items on Liquidity and Solvency. Furthermore, this paper focuses on the liquidity aspects of Public and Private Sector banks towards scrutinizing whether the ownership has any influence on the liquidity and solvency aspects of the banking structure, under the backdrop of Off-Balance Sheet Exposure. Besides, it looks into the unpredictability of RBI’s policies on liquidity like Cash Reserve Ratio, Statutory Liquidity Ratio etc.

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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 (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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Bauman, Mark P. "The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting." Accounting Horizons 17, no. 4 (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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Li, Zongyuan, and Rose Lai. "International Real Estate Review." International Real Estate Review 24, no. 1 (2021): 19–58. http://dx.doi.org/10.53383/100315.

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This paper is about investigating how different bank liquidity creation activities affect housing markets. Using data of 401 metropolitan statistical areas/metropolitan statistical area divisions (MSAs/MSADs) of the U.S. between 1990 and 2018, we show that not all bank liquidity creation activities boost the housing markets. In particular, unlike assetside and off- balance sheet liquidity creations, funding-side liquidity creation dampens housing markets. The relationships between liquidity creation activities and housing markets are stronger in regions with inelastic house supply, but flip when banks face external liquidity shocks. We also find that housing markets dominated by large banks are more sensitive to off-balance sheet liquidity creation activities. Finally, as expected, asset-side and off-balance sheet liquidity creations boost housing markets by driving house prices away from fundamental values. Our results offer a more thorough explanation of how bank liquidity creation fuels the momentum of housing markets.

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YANG, Mu, and Jielu YAO. "China's Shadow Banking in Spotlight." East Asian Policy 05, no. 04 (2013): 65–75. http://dx.doi.org/10.1142/s1793930513000378.

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Shadow banking in China encompasses informal financing activities including both underground lending and the banks' off-balance-sheet credit. The lack of formal credit access prompted the development of China's underground lending. Banks' off-balance-sheet credit refers to various contingent liabilities of commercial banks. Though the Chinese government has taken measures to lower risks posed by shadow banking, it needs to move towards more market-determined interest rates and lower entry barriers to the banking sector.

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Allison, I., R. B. Alley, H. A. Fricker, R. H. Thomas, and R. C. Warner. "Ice sheet mass balance and sea level." Antarctic Science 21, no. 5 (2009): 413–26. http://dx.doi.org/10.1017/s0954102009990137.

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AbstractDetermining the mass balance of the Greenland and Antarctic ice sheets (GIS and AIS) has long been a major challenge for polar science. But until recent advances in measurement technology, the uncertainty in ice sheet mass balance estimates was greater than any net contribution to sea level change. The Fourth Assessment Report of the Intergovernmental Panel on Climate Change (AR4) was able, for the first time, to conclude that, taken together, the GIS and AIS have probably been contributing to sea level rise over the period 1993–2003 at an average rate estimated at 0.4 mm yr-1. Since the cut-off date for work included in AR4, a number of further studies of the mass balance of GIS and AIS have been made using satellite altimetry, satellite gravity measurements and estimates of mass influx and discharge using a variety of techniques. Overall, these studies reinforce the conclusion that the ice sheets are contributing to present sea level rise, and suggest that the rate of loss from GIS has recently increased. The largest unknown in the projections of sea level rise over the next century is the potential for rapid dynamic collapse of ice sheets.

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Stobieniecka, Weronika, and Anna Białek-Jaworska. "Do local governments use municipal companies for off-balance-sheet financing?" Central European Economic Journal 7, no. 54 (2020): 242–57. http://dx.doi.org/10.2478/ceej-2020-0014.

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AbstractThis paper investigates whether municipalities in Poland use their municipal companies to increase debt capacity beyond the limitations imposed by the fiscal debt rules. The article presents corporate governance and agency problems on the example of relations between local government units and affiliated companies. We review and link literature on corporate finance, in particular capital structure, and public finance - debt liabilities of municipalities. We analyse a sample of 2,019 observations of municipalities and their municipal companies using the Ordinary Least Squares (OLS) method, where explanatory variables were taken from the public and corporate finance (leverage and its determinants). Results show that long-term debt of municipalities is positively associated with the leverage and size of municipal companies, but it is negatively related to their profitability.

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Hull, John. "Assessing Credit Risk in a Financial Institution's Off-Balance Sheet Commitments." Journal of Financial and Quantitative Analysis 24, no. 4 (1989): 489. http://dx.doi.org/10.2307/2330981.

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Khambata, Dara, and Rajesh R. Bagdi. "Off-balance-sheet credit risk of the top 20 Japanese banks." Journal of Banking Regulation 5, no. 1 (2003): 57–71. http://dx.doi.org/10.1057/palgrave.jbr.2340157.

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Journal articles on the topic 'Off-balance sheet'

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