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1. Full Text Disclosure of contingent legal liabilities
by Hennes, Karen M
Journal of Accounting and Public Policy, ISSN 0278-4254, 01/2014, Volume 33, Issue 1, pp. 32 - 50
There has long been user dissatisfaction with firm’s disclosure of contingent legal liabilities, and the FASB, IASB, and SEC have all considered compliance... 
PUBLIC ADMINISTRATION | ENVIRONMENTAL PERFORMANCE | BUSINESS, FINANCE | DECISIONS | LITIGATION | Liability (Law) | Studies | Losses | Compliance | Accruals | Disclosure | Employment discrimination | Contingent liabilities
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2. Full Text Banking sector contingent liabilities and sovereign risk
by Arslanalp, Serkan and Liao, Yin
Journal of Empirical Finance, ISSN 0927-5398, 12/2014, Volume 29, pp. 316 - 330
The global financial crisis has underscored the need to pay attention to contingent government liabilities that could arise from bank failures for sovereign... 
Banking sector | Contingent liabilities | Sovereign risk | BUSINESS, FINANCE | ECONOMICS | Liability (Law) | Banks (Finance)
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3. Full Text How do capital structure and economic regime affect fair prices of bank’s equity and liabilities?
by Hainaut, Donatien and Shen, Yang and Zeng, Yan
Annals of Operations Research, ISSN 0254-5330, 3/2018, Volume 262, Issue 2, pp. 519 - 545
This paper considers the capital structure of a bank in a continuous-time regime-switching economy. The modeling framework takes into account various... 
Wiener–Hopf factorization | Business and Management | Operations Research/Decision Theory | Regime-switching | G11 | Theory of Computation | Combinatorics | Contingent convertibles | Hitting time | J26
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4. Full Text Modeling Contingent Liabilities Arising from Government Guarantees in Indonesian BOT/PPP Toll Roads
by Wibowo, Andreas and Permana, Andre and Kochendörfer, Bernd and Kiong, Robert Tiong Lee and Jacob, Dieter and Neunzehn, Dirk
Journal of Construction Engineering and Management, ISSN 0733-9364, 12/2012, Volume 138, Issue 12, pp. 1403 - 1410
AbstractBy the end of 2010, the Government of Indonesia (GoI) issued a new regulation on government guarantee provision to protect project sponsors from... 
Technical Papers | Risk | Guarantee | Contingent liability | Simulation | Toll road | Indonesia | ENGINEERING, CIVIL | CONSTRUCTION & BUILDING TECHNOLOGY | REAL OPTIONS | PROJECTS | ENGINEERING, INDUSTRIAL | Monte Carlo method | Usage | Risk management | Analysis | Contingent liabilities (Accounting) | Simulation methods | Governments | Toll roads | Liabilities | Exposure | Delay | Land
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5. Full Text How do capital structure and economic regime affect fair prices of bank's equity and liabilities?
by Hainaut, D and Shen, Y and Zeng, Y
ANNALS OF OPERATIONS RESEARCH, ISSN 0254-5330, 03/2018, Volume 262, Issue 2, pp. 519 - 545
This paper considers the capital structure of a bank in a continuous-time regime-switching economy. The modeling framework takes into account various... 
ASSET ALLOCATION | OPERATIONS RESEARCH & MANAGEMENT SCIENCE | ENDOGENOUS DEFAULT | CREDIT SPREADS | Regime-switching | Wiener-Hopf factorization | RISK | VALUATION | MODEL | Contingent convertibles | Hitting time | Financial management | Management | Banks (Finance) | Finance | Capital structure | Methods
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6. Sovereign Risk and Asset and Liability Management-Conceptual Issues
by Das, Udaibir S and Lu, Yinqiu
10/2012, ISBN 1475512546, 45
Asset management | Risk management | Sovereign debt | Accounting | Debt strategy | Financial risk
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7. Full Text Dynamic derivative-based investment strategy for mean–variance asset–liability management with stochastic volatility
by Li, Danping and Shen, Yang and Zeng, Yan
Insurance Mathematics and Economics, ISSN 0167-6687, 01/2018, Volume 78, pp. 72 - 86
This paper considers the derivative-based optimal investment strategies for an asset–liability management (ALM) problem under the mean–variance criterion in... 
Stochastic volatility | Backward stochastic differential equation | Asset–liability management | Mean–variance criterion | Derivative investment | MATHEMATICS, INTERDISCIPLINARY APPLICATIONS | Asset-liability management | Mean-variance criterion | DIFFERENTIAL-EQUATIONS | STATISTICS & PROBABILITY | SOCIAL SCIENCES, MATHEMATICAL METHODS | INTEREST-RATES | OPTIMIZATION | ECONOMICS
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8. Full Text The impact of contingent liability realizations on public finances
by Bova, Elva and Ruiz-Arranz, Marta and Toscani, Frederik Giancarlo and Ture, Hatice Elif
International Tax and Public Finance, ISSN 0927-5940, 04/2019, Volume 26, Issue 2, pp. 381 - 417
The 2008 global financial crisis highlighted the significant impact bank bailouts, state-owned enterprise recapitalizations, and other so-called contingent... 
Fiscal risks | Public debt | Fiscal crises | Contingent liabilities | ECONOMICS | Bailouts | Liability | Recapitalization | Public finance | Economic crisis
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9. Who will pay?
: coping with aging societies, climate change, and other long-term fiscal challenges
by Heller, Peter S and International Monetary Fund
2003, ISBN 158906223X, xiv, 315
Aging populations. Weather shocks. Scarce water. Globalization. Security threats. Policymakers today confront a number of developments that threaten to burden... 
Aging | Economic aspects | Fiscal policy | Climatic changes | Savings | Vacancy Lists | Pensioners | Public Finance | Fiscal Management | Social Safety Nets | Saf Arrangement Texts | Savings Promotion
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10. Full Text How do capital structure and economic regime affect fair prices of bank's equity and liabilities?
by Hainaut, Donatien and Shen, Yan and Zeng, Yan
Annals of Operations Research, ISSN 0254-5330, 04/2016
This paper considers the capital structure of a bank in a continuous-time regime-switching economy. The modeling framework takes into account various... 
General Finance | Humanities and Social Sciences | Economics and Finance | Quantitative Finance
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11. Full Text Contingent Liabilities: GAAP vs. Valuation Perspective
by Israel Shaked and Brad Orelowitz
American Bankruptcy Institute Journal, ISSN 1931-7522, 08/2015, Volume 34, Issue 8, p. 34
In the process of determining a company's valuation and solvency, contingent liabilities are one of the least understood issues. However, these liabilities are... 
Valuation | GAAP | FASB Accounting Standards Codification | Solvency | Contingent liabilities
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12. Full Text Warranty reserve: Contingent liability, information signal, or earnings management tool?
by Cohen, Daniel and Darrough, Masako N and Huang, Rong and Zach, Tzachi
Accounting Review, ISSN 0001-4826, 03/2011, Volume 86, Issue 2, pp. 569 - 604
We examine the information role of accounting disclosures on warranties, utilizing a database that became available due to the requirements of FIN 45. First,... 
Product quality | Warranties | Earnings management | Signaling | Contingent liability | signaling | PRICES | PERFORMANCE | CASUALTY INSURANCE INDUSTRY | VALUATION | THRESHOLDS | BUSINESS, FINANCE | warranties | earnings management | MORAL HAZARD | product quality | ACCOUNTING RESEARCH | DISCRETIONARY ACCRUALS | BENEFITS | contingent liability
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13. Full Text ACCOUNTING ESTIMATION OF LIABILITIES OF ENVIRONMENTAL ACTIVITY
by D. Ulianova
Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka, ISSN 1728-2667, 12/2014, Volume 11, Issue 164, pp. 70 - 74
Environmental protection is one of the main stream in business development.The purpose of this research is to identify how company should account their... 
environmental costs | fund | contingent liabilities | provision
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14. Full Text IFRS 3 "grey area" regarding contingent liabilities
by de Jager, Eloise
South African Journal of Accounting Research, ISSN 1029-1954, 01/2015, Volume 29, Issue 1, pp. 71 - 83
All South African listed companies must prepare their financial statements using International Financial Reporting Standards (IFRS). Although IFRS aims to... 
IAS 37 | Uncertainty | IFRS 3 | Contingent Liabilities | Possible Obligation | Present Obligation | Sued | International Financial Reporting Standards | Negligence | Pending Lawsuit | Incident Occurred | Grey Area
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15. Full Text Contingency liabilities: The effect of three alternative reporting styles
by Lagrange, Bruce and Viger, Chantal and Anandarajan, Asokan
Research in Accounting Regulation, ISSN 1052-0457, 11/2015, Volume 27, Issue 2, pp. 119 - 128
The International Accounting Standards Board's (IASB) new international financial reporting standards (IFRS) relating to contingencies became effective on... 
exposure draft IAS 37 | IAS 37 | IFRS | Contingent liabilities | International Accounting Standards Board | Exposure draft IAS 37
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16. Full Text Effects of the medical liability system in Australia, the UK, and the USA
by Kessler, Daniel P and Summerton, Nicholas and Graham, John R
The Lancet, ISSN 0140-6736, 2006, Volume 368, Issue 9531, pp. 240 - 246
Although the direct costs of the medical liability system account for a small fraction of total health spending, the system's indirect effects on cost and... 
CLINICAL-PRACTICE GUIDELINES | MALPRACTICE REFORMS | MEDICINE, GENERAL & INTERNAL | IMPACT | POLICY | LAW | HEALTH | PHYSICIANS | DEFENSIVE MEDICINE | CARE | NEGLIGENCE | Defensive Medicine - economics | Practice Patterns, Physicians' - economics | Insurance, Liability - economics | United States | Humans | United Kingdom | Health Care Reform - economics | Malpractice - economics | Health Care Reform - legislation & jurisprudence | Practice Patterns, Physicians' - trends | Liability, Legal - economics | Health Care Reform - methods | Defensive Medicine - trends | Insurance, Liability - trends | Australia | Defensive Medicine - methods | Medical personnel | Finance | Malpractice | Prices and rates | Management | Research | Standards | Analysis | Medical care | Public opinion | Reports | Studies | Medicine | Contingent fees | Medical malpractice | Insurance premiums | Torts | Medical practices | Negligence | Professional liability insurance | Patients | Investigations | Injuries
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17. Full Text Pension regulation and the market value of pension liabilities: A contingent claims analysis using Parisian options
by Broeders, Dirk and Chen, An
Journal of Banking and Finance, ISSN 0378-4266, 2010, Volume 34, Issue 6, pp. 1201 - 1214
We analyze the market-consistent valuation of pension liabilities in a contingent claim framework whereby a knock-out barrier feature is applied to capture... 
Regulation | DB and DC pension plans | Pension funds | Parisian barrier options | BUSINESS, FINANCE | POLICY | PERFORMANCE | FRAMEWORK | RISK | ECONOMICS | LIFE-INSURANCE LIABILITIES | CONDITIONAL INDEXATION | Pension funds DB and DC pension plans Regulation Parisian barrier options
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18. Full Text Heterogeneous Premiums for Homogeneous Risks? Asset Liability Management under Default Probability and Price-Demand Functions
by Klein, Florian and Schmeiser, Hato
North American Actuarial Journal, ISSN 1092-0277, 04/2019, Volume 23, Issue 2, pp. 276 - 297
We consider an asset liability model under an internal solvency constraint that includes default probability as well as price-demand functions and combine... 
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19. Contingent Liabilities: Issues and Practice
by Aliona Cebotari
10/2008, ISBN 1451871031, 60
Contingent liabilities have gained prominence in the analysis of public finance. Indeed, history is full of episodes in which the financial position of the... 
Government Guarantees | Contingent Liabilities | Public Finance | Fiscal Transparency | Debt Problems | Fiscal Risks | Disclosure | Risk Management | Government Expenditures
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20. Full Text Materiality and Contingent Tax Liability Reporting
by Cristi A. Gleason and Lillian F. Mills
The Accounting Review, ISSN 0001-4826, 4/2002, Volume 77, Issue 2, pp. 317 - 342
We investigate factors that explain firms' decisions to disclose and record contingent tax liabilities. Our findings are based on confidential Internal Revenue... 
Income taxes | Taxes | Deferred taxes | Linear regression | Asset income | Tax audits | Business structures | Tax liabilities | Estimated taxes | Total taxes | Tax cushion | Discretionary disclosure | Materiality | SFAS No. 5 | BUSINESS, FINANCE | discretionary disclosure | materiality | tax cushion | Securities industry | Research | Liabilities (Accounting) | Analysis | Tax policy | Studies | Financial accounting standards | Taxable income | FASB statements -- SFAS 5 | Disclosure | Contingent liabilities
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