Pesquisa de referências

Fair value of liabilities : the financial economics perspective

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000nab a2200000 i 4500</leader>
    <controlfield tag="001">MAP20071508691</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20080418130019.0</controlfield>
    <controlfield tag="008">030723s2002    usa||||    | |00010|eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">6</subfield>
    </datafield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20080154592</subfield>
      <subfield code="a">Babbel, David F.</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Fair value of liabilities</subfield>
      <subfield code="b">: the financial economics perspective</subfield>
      <subfield code="c">David F. Babbel, Jeremy Gold, Craig Merrill</subfield>
    </datafield>
    <datafield tag="520" ind1="8" ind2=" ">
      <subfield code="a">This paper presents the fundamental approaches of financial economics to valuation. Three methods are demonstrated by which financial  economist account for risk. It illustrates how these methods relate to one another and how they can be applied in the valuation of risky corporate bonds, guaranteed investment contracts (GICs) with and without interest rate contingencies, and whole life insurance. Next, it discuss how these models treat orthogonal risks, such as the kind often covered by insurance contracts. Demand side and supply side diversification are treated, and liquidity risk is then considered. It concludes with a summary of the benefits of decomposition and transparency</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080590567</subfield>
      <subfield code="a">Empresas de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080554361</subfield>
      <subfield code="a">Fair value</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080586447</subfield>
      <subfield code="a">Modelo estocástico</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080609184</subfield>
      <subfield code="a">Valoración de empresas</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080561895</subfield>
      <subfield code="a">Contabilidad</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080604394</subfield>
      <subfield code="a">Valoración de riesgos</subfield>
    </datafield>
    <datafield tag="650" ind1="0" ind2="1">
      <subfield code="0">MAPA20080602437</subfield>
      <subfield code="a">Matemática del seguro</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080591953</subfield>
      <subfield code="a">Métodos actuariales</subfield>
    </datafield>
    <datafield tag="700" ind1="1" ind2=" ">
      <subfield code="0">MAPA20080044145</subfield>
      <subfield code="a">Gold, Jeremy</subfield>
    </datafield>
    <datafield tag="700" ind1="1" ind2=" ">
      <subfield code="0">MAPA20080108601</subfield>
      <subfield code="a">Merrill, Craig</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="d">Schaumburg, Illinois</subfield>
      <subfield code="g">2002 ; p. 12-27</subfield>
      <subfield code="t">North American Actuarial Journal Society of Actuaries</subfield>
    </datafield>
  </record>
</collection>