Moody's Approach to Other Comprehensive Income Items when Calculating Effective Leverage for Finance Companies

Autor:	Craig Emrick, Mark Wasden, Robert M. Young
Rok vydání:	2006
Předmět:	Finance Actuarial science Leverage (finance) Comprehensive income Issuer business.industry business
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.959014
Popis:	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 sometimes misunderstood or ignored items.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::8c25ab58bdee7b29d5aa6cfa71553cf9 https://doi.org/10.2139/ssrn.959014 Zobrazit plný text záznamu