Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Craig Emrick"'
Publikováno v:
Journal of Applied Corporate Finance. 29:54-64
Corporate restructurings accomplished through spinoffs have long been a key tool for management to unlock shareholder value. In 2016, global spinoff volume reached $117 billion, and spinoff activity continues to unfold at a similar pace in 2017, with
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::083627ed963df7245705f26ea49e912d
https://doi.org/10.1111/jacf.12249
https://doi.org/10.1111/jacf.12249
Autor:
Craig Emrick
Publikováno v:
SSRN Electronic Journal.
There are differences in how Freddie Mac's and Fannie Mae's accounting regimes account for their mortgage guarantee activity - an important part of their business. This diversity results from the accounting choices provided by the relevant, complex a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c8f87da4ba261aa16cffdc5db142a81c
https://doi.org/10.2139/ssrn.985986
https://doi.org/10.2139/ssrn.985986
Publikováno v:
SSRN Electronic Journal.
In this Special Comment, we discuss Moody's treatment of Other Comprehensive Income (OCI) components when calculating effective leverage for finance companies. Our purpose is to give issuers and investors insight into Moody's views concerning these s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8c25ab58bdee7b29d5aa6cfa71553cf9
https://doi.org/10.2139/ssrn.959014
https://doi.org/10.2139/ssrn.959014
Autor:
Craig Emrick
Publikováno v:
SSRN Electronic Journal.
Real estate investment trusts (REITs) are increasing their use of joint ventures and funds to finance real estate purchases and development pipelines, and diversify their revenues with additional advisory and management fees. All things being equal,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dc4b75814f6793c93240a07e6a173042
https://doi.org/10.2139/ssrn.978530
https://doi.org/10.2139/ssrn.978530
Autor:
Craig Emrick
Publikováno v:
SSRN Electronic Journal.
The Financial Accounting Standards Board (FASB) recently issued Statement No. 156 - Accounting for Servicing of Financial Assets, an amendment of FASB Statement No. 140 (SFAS 156) which requires, if servicing assets and liabilities are separately rec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a9ef694eddbc4e7a13946855e0f21e53
https://doi.org/10.2139/ssrn.979767
https://doi.org/10.2139/ssrn.979767
Autor:
Craig Emrick
Publikováno v:
SSRN Electronic Journal.
Key Take-Away Points: 1. Both GMAC and FMC receive rate and residual value support from their parents (GM and Ford, respectively), which significantly increases the interconnectedness of their respective credit profiles. 2. Any decision made by GM an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7e5bf0678f9ba76a6642f7fd1f58d3f
https://doi.org/10.2139/ssrn.970980
https://doi.org/10.2139/ssrn.970980
Autor:
Craig Emrick
Publikováno v:
SSRN Electronic Journal.
Key Take-Aways - Fair value accounting for investment property is on the horizon, possibly as early as 2008, although the details remain unclear. - A fair value accounting regime could change how the total assets component of REIT bond covenants is d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0eeadf7bd4bfe4e96b22f8bfad4ef332
https://doi.org/10.2139/ssrn.979807
https://doi.org/10.2139/ssrn.979807
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9bfcbcb6ea548e952d213b929976ae1d
https://doi.org/10.2139/ssrn.958965
https://doi.org/10.2139/ssrn.958965