Pub Date : 2003-12-01DOI: 10.1108/BS.2003.26511DAB.003
Mainelli
{"title":"All too visible hands: liquidity versus transparency on exchanges","authors":"Mainelli","doi":"10.1108/BS.2003.26511DAB.003","DOIUrl":"https://doi.org/10.1108/BS.2003.26511DAB.003","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123023105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-12-01DOI: 10.1108/BS.2003.26511DAA.001
R. Bruce
{"title":"Change is in the air: learning to deal with it","authors":"R. Bruce","doi":"10.1108/BS.2003.26511DAA.001","DOIUrl":"https://doi.org/10.1108/BS.2003.26511DAA.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"320 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115836722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-09-01DOI: 10.1108/09657960310491172
Alison Jones, Mike K Willis
The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.
{"title":"The challenge of XBRL: business reporting for the investor","authors":"Alison Jones, Mike K Willis","doi":"10.1108/09657960310491172","DOIUrl":"https://doi.org/10.1108/09657960310491172","url":null,"abstract":"The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126760565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-09-01DOI: 10.1108/BS.2003.26511CAB.002
M. Leitch
{"title":"The dawning of a new age: control without budgets","authors":"M. Leitch","doi":"10.1108/BS.2003.26511CAB.002","DOIUrl":"https://doi.org/10.1108/BS.2003.26511CAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115646414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-09-01DOI: 10.1108/09657960310491163
T. Dunne, C. Helliar, D. Power
Derivatives reporting requirements are numerous and varied – from the disclosure only requirements of FRS 13, to the abolishment of hedge accounting proposed by the JWG. The present article attempts to outline the differences and similarities between the various derivatives accounting standards and proposed standards.
{"title":"Digging deep into derivatives: accounting for derivatives – how the accounting standards stack up","authors":"T. Dunne, C. Helliar, D. Power","doi":"10.1108/09657960310491163","DOIUrl":"https://doi.org/10.1108/09657960310491163","url":null,"abstract":"Derivatives reporting requirements are numerous and varied – from the disclosure only requirements of FRS 13, to the abolishment of hedge accounting proposed by the JWG. The present article attempts to outline the differences and similarities between the various derivatives accounting standards and proposed standards.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122861023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-09-01DOI: 10.1108/09657960310491181
Sean Convery
Life is becoming tougher and tougher for banks. The author shows how a series of fundamental techniques, like funds transfer pricing, can make life simpler when used under an economic value management framework and can provide banks with the extra competitive edge that they need.
{"title":"Keeping banks competitive: a foundation for robust performance management","authors":"Sean Convery","doi":"10.1108/09657960310491181","DOIUrl":"https://doi.org/10.1108/09657960310491181","url":null,"abstract":"Life is becoming tougher and tougher for banks. The author shows how a series of fundamental techniques, like funds transfer pricing, can make life simpler when used under an economic value management framework and can provide banks with the extra competitive edge that they need.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"279 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115021664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-09-01DOI: 10.1108/09657960310734091
R. Walters
This survey shows how the market for senior management in the “balance sheet world” is evolving and changing.
这项调查显示了“资产负债表世界”的高级管理层市场是如何演变和变化的。
{"title":"Salary survey: Asset and liability management: the prospects ahead","authors":"R. Walters","doi":"10.1108/09657960310734091","DOIUrl":"https://doi.org/10.1108/09657960310734091","url":null,"abstract":"This survey shows how the market for senior management in the “balance sheet world” is evolving and changing.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116897395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-09-01DOI: 10.1108/09657960310491145
Karl Sees
The widespread use of derivatives in asset and liability management raises the issue of appropriate measurement of credit exposure. However, nearly all industry literature focuses on the needs of the most sophisticated dealers, which presents a problem for those users who want to improve the measurement of derivative credit exposure, but are unable to commercially justify the expense of cutting edge techniques. This article attempts to fill this gap by examining the range of pragmatic approaches available, together with their key pros and cons.
{"title":"Digging deep into derivatives: trying to make life easier – techniques for measuring derivative credit exposure","authors":"Karl Sees","doi":"10.1108/09657960310491145","DOIUrl":"https://doi.org/10.1108/09657960310491145","url":null,"abstract":"The widespread use of derivatives in asset and liability management raises the issue of appropriate measurement of credit exposure. However, nearly all industry literature focuses on the needs of the most sophisticated dealers, which presents a problem for those users who want to improve the measurement of derivative credit exposure, but are unable to commercially justify the expense of cutting edge techniques. This article attempts to fill this gap by examining the range of pragmatic approaches available, together with their key pros and cons.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"21 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113967578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-06-01DOI: 10.1108/09657960310480624
Yen Yee Chong
The author suggests that methods for rating investment risk are flawed. He suggests a risk analysis, management and projects (RAMP) approach. Number‐crunching will produce better results than listening to analysts.
{"title":"A new look at investment risk – the organic risk management stance?","authors":"Yen Yee Chong","doi":"10.1108/09657960310480624","DOIUrl":"https://doi.org/10.1108/09657960310480624","url":null,"abstract":"The author suggests that methods for rating investment risk are flawed. He suggests a risk analysis, management and projects (RAMP) approach. Number‐crunching will produce better results than listening to analysts.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132366624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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