Balance Sheet Structures

Balance Sheet Structures

Author: Anthony N Birts

Publisher: Elsevier

Published: 2001-03-20

Total Pages: 191

ISBN-13: 1855738775

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Balance sheet structures is a practical and comprehensive guide to balance sheet issues. The book begins by covering the financial theory necessary for an understanding of the debt versus equity issue and then focuses on real world issues by discussing answers to the questionsWhy do companies have balance sheets structured as they are?Do industry differences rule the structure?Does a multinational differ greatly from a domestic company?Does management's attitude to risk have any effect?These questions are looked at through a series of case studies, mostly written by those who are responsible for the balance sheet structures they are living with. The book also aims to help the reader understand the interrelationship between debt and equity in terms of the overall value of the company and the impact on the company's cost of capital. It covers the various elements that make up the balance sheet, and the costs and benefits that attach to each and goes on to analyse the interrelationship between the business that the company is in, the maximisation of cash flows and the balance sheet that matches the business reality.Balance sheet structures is an invaluable and concise guide intended for a wide range of interested parties, treasurers, bankers, directors and students of business and economics.


Introduction to Business

Introduction to Business

Author: Lawrence J. Gitman

Publisher:

Published: 2024-09-16

Total Pages: 1455

ISBN-13:

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Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.


Off-Balance Sheet Activities

Off-Balance Sheet Activities

Author: Joshua Ronen

Publisher: Bloomsbury Publishing USA

Published: 1990-11-30

Total Pages: 192

ISBN-13: 0313366683

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The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.


Bank and Insurance Capital Management

Bank and Insurance Capital Management

Author: Frans de Weert

Publisher: John Wiley & Sons

Published: 2011-10-14

Total Pages: 263

ISBN-13: 0470971649

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In the aftermath of the financial crisis, capital management has become a critical factor in value creation for banks and other financial institutions. Although complex and subject to regulatory change, the strategic importance of capital management became apparent during the crisis and has moved the subject to the top of corporate agendas. Bank and Insurance Capital Management is an essential guide to help banks and insurance companies understand and manage their capital position. Bridging the gap between theory and practice, it provides proven techniques for managing bank capital, as well as explaining key capital management perspectives, including accounting, regulatory, risk and capital management and corporate finance. It also shows how to analyze a firm's stakeholders such as depositors, policy holders, debt holders and shareholders, and manage their expectations, and how to align risk and capital management so as to best optimize the return on capital and preserve capital in periods of stress. Economic capital is also discussed in depth, as are the practicalities of bank and insurance M&A, and the book also shows how financial innovations can be used to optimise the capital position and how diversification effects are reflected in the capital position. This book will arm readers with the knowledge and skills needed to understand how capital management can improve capital structure and performance, achieving an optimal cost of, and return on capital, creating value as a result.


Balance Sheet Structures

Balance Sheet Structures

Author: Anthony N Birts

Publisher: Woodhead Publishing

Published: 2001-03-20

Total Pages: 202

ISBN-13: 9781855732476

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This book aims to help readers understand the interrelationship between debt and equity in terms of overall value and impact on the cost of capital, and also describes the various elements that go to make a balance sheet.


How to Read a Balance Sheet: The Bottom Line on What You Need to Know about Cash Flow, Assets, Debt, Equity, Profit...and How It all Comes Together

How to Read a Balance Sheet: The Bottom Line on What You Need to Know about Cash Flow, Assets, Debt, Equity, Profit...and How It all Comes Together

Author: Rick Makoujy

Publisher: McGraw Hill Professional

Published: 2010-04-29

Total Pages: 209

ISBN-13: 0071703446

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Put the most valuable business tool to work for you! The balance sheet is the key to everything--from efficient business operation to accurate assessment of a company’s worth. It’s a critical business resource--but do you know how to read it? How to Read a Balance Sheet breaks down the subject into easy-to-understand components. If you're a business owner or manager, this book helps you . . . Manage working capital Generate higher returns on assets Maximize your inventory dollars Evaluate investment opportunities If you're an investor, this book helps you . . . Determine the market value of a company's assets and operations Predict future earnings and trends Assess the impact of capital expenditures Identify potential "red flags" before the crowd How to Read a Balance Sheet gives you the bottom line of what you need to know about: Cash Flow * Assets * Debt * Equity * Profit and how it all comes together.


The National Balance Sheet of the United States, 1953-1980

The National Balance Sheet of the United States, 1953-1980

Author: Raymond W. Goldsmith

Publisher: University of Chicago Press

Published: 1982-09

Total Pages: 246

ISBN-13: 9780226301525

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In what constitutes a landmark in the field of national accounts, Raymond W. Goldsmith gives detailed estimates of the nation's assets and liabilities year by year from 1953 through 1975 and for the benchmark years of 1900, 1929, and 1980. Special features of this work include presentation of data sector by sector, which casts light on the changing roles of financial institutions, and Goldsmith's expression of data in the form of ratios rather than in absolute dollar values, a device that makes the material both more informative and easier to absorb. The most comprehensive and extensive study of national wealth ever attempted, The National Balance Sheet will be a rich resource for researchers and users of national accounts.


The Key Code and Advanced Handbook for the Governance and Supervision of Banks in Australia

The Key Code and Advanced Handbook for the Governance and Supervision of Banks in Australia

Author: Francesco de Zwart

Publisher: Springer

Published: 2022-10-27

Total Pages: 0

ISBN-13: 9789811617126

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This Key Code and Handbook examines the corporate governance and accountability of Major Banks, their directors and executives which were the central focus of bank, Supervisor, Regulator and governmental activity and public scrutiny in 2018 and 2019. This book explores this responsibility focus by providing evidence from the Global Financial Crisis and beyond with both APRA and ASIC investigating illegal conduct, misconduct and conduct which was below the level of community expectations. This book discusses how the Royal Commission into misconduct in the banking and financial services industry has already given rise to a detailed Final Report whose recommendations are still being put into effect. Further, this book uses evidence provided by the large number of Prudential Standards issued by APRA and investigations into the conduct of Major Banks by Regulators. This book explores governance variables – over 1,700 in number and grouped into 159 ‘key groupings’ or separate categories – which are all indexed to 28 governmental, regulatory and supervisory reports and documents to create a governance code and commentary specifically tailored to Australian banks. Each governance variable is modelled on the Stage 1 Relational Approach contained in Enhancing Firm Sustainability Through Governance. Given the huge interest in the governance of banks, Parts 1 and 2 – explaining the Relational Approach - of Stage 1 were recently published in November 2018 and June 2019 in the Australian Journal of Corporate Law. This book is the largest reference book and handbook in publication worldwide containing the structures, mechanisms, processes and protocols – the checks and balances we call ‘governance variables’ – that deeply addresses and explains banking accountability and regulation in Australia.