Off-Balance Sheet Operations and Shadow Banking System: Risks for a New Financial Crisis and Challenges for Regulation - Softcover

Lopo Martinez, Antonio

Softcover

ISBN 10: 6204203037 ISBN 13: 9786204203034

Verlag: LAP LAMBERT Academic Publishing, 2021

Inhaltsangabe

The objective of this study is to analyze the possible consequences and regulatory challenges of the increase in off-balance sheet operations in banks and the expansion of the shadow banking system, alerting about potential implications to systemic risk. Particularities of off-balance-sheet operations are discussed, such as accounting for contingent liabilities and financial instruments and consolidated financial reporting standards. The typology of off-balance-sheet transactions, guarantees, contingent commitments, and derivative contracts, is appreciated and the economic hypotheses that would justify the expansion of these activities in the banking system. Also, in off-balance sheet operations, the leading financial risks that these activities imply for financial institutions are identified. The shadow banking system, after its delimitation, is appreciated as regards its evolution and threats to the financial system. The study concludes by proposing that the prudential regulation should be rethought, emphasizing what we learned from the crisis of 2008 and how mechanisms can be created to deal with risks associated with off-balance-sheet and shadow banking operations.

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Über die Autorin bzw. den Autor

Antonio Lopo Martinez holds a Ph.D. in Accounting from the University of São Paulo (Brazil). He is a Ph.D. candidate in Law (University of Coimbra and University of Salamanca), holds a master in Business Administration - University of California - Berkeley (USA). Currently, the author is a Tax Auditor of the Brazilian Federal Revenue.

Details zur Ausgabe

• Verlag: LAP LAMBERT Academic Publishing
• Erscheinungsdatum: 2021
• Sprache: Englisch
• ISBN 10: 6204203037
• ISBN 13: 9786204203034
• Einband: Taschenbuch
• Anzahl der Seiten: 76
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: SIA OmniScriptum Publishing; customerservice@vdm-vsg.de; ; Brivibas gatve 197; Riga; 1039; Lettland