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The Tax-adjusted Q Model with Intangible Assets
			: Theory and Evidence from Temporary Investment Tax Incentives

The Tax-adjusted Q Model with Intangible Assets : Theory and Evidence from Temporary Investment Tax Incentives »

Volume/Issue: 2014/104

Series: IMF Working Papers

Author(s): Sophia Chen , and Estelle Dauchy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 2014

DOI: http://dx.doi.org/10.5089/9781498335478.001

ISBN: 9781498335478

Keywords: investment tax incentives, intangible assets, q model of investment, bonus depreciation, taxation, tax returns, Business Taxes and Subsidies,

We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and econom...

The Tax-adjusted Q Model with Intangible Assets

The Tax-adjusted Q Model with Intangible Assets »

Source: The Tax-adjusted Q Model with Intangible Assets : Theory and Evidence from Temporary Investment Tax Incentives

Volume/Issue: 2014/104

Series: IMF Working Papers

Author(s): Sophia Chen , and Estelle Dauchy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 2014

ISBN: 9781498335478

Keywords: investment tax incentives, intangible assets, q model of investment, bonus depreciation, taxation, tax returns, Business Taxes and Subsidies,

We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and econom...

Financial Constraints, Intangible Assets, and Firm Dynamics

Financial Constraints, Intangible Assets, and Firm Dynamics »

Source: Financial Constraints, Intangible Assets, and Firm Dynamics : Theory and Evidence

Volume/Issue: 2014/88

Series: IMF Working Papers

Author(s): Sophia Chen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 May 2014

ISBN: 9781484393741

Keywords: Financial constraints, intangible assets, firm dynamics, Tobin&;amp;#x2019;s q, firm sizes, firm size, Financial Markets and the Macroeconomy, Firm Behavior, General,

I study whether firms' reliance on intangible assets is an important determinant of financing constraints. I construct new measures of firm-level physical and intangible assets using accounting information on U.S....

Financial Constraints, Intangible Assets, and Firm Dynamics
			: Theory and Evidence

Financial Constraints, Intangible Assets, and Firm Dynamics : Theory and Evidence »

Volume/Issue: 2014/88

Series: IMF Working Papers

Author(s): Sophia Chen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 May 2014

DOI: http://dx.doi.org/10.5089/9781484393741.001

ISBN: 9781484393741

Keywords: Financial constraints, intangible assets, firm dynamics, Tobin&;amp;#x2019;s q, firm sizes, firm size, Financial Markets and the Macroeconomy, Firm Behavior, General,

I study whether firms' reliance on intangible assets is an important determinant of financing constraints. I construct new measures of firm-level physical and intangible assets using accounting information on U.S....

Dealing with Private Debt Distress in the Wake of the European Financial Crisis  A Review of the Economics and Legal Toolbox

Dealing with Private Debt Distress in the Wake of the European Financial Crisis A Review of the Economics and Legal Toolbox »

Source: Dealing with Private Debt Distress in the Wake of the European Financial Crisis A Review of the Economics and Legal Toolbox

Volume/Issue: 2013/44

Series: IMF Working Papers

Author(s): Yan Liu , and Christoph Rosenberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 February 2013

ISBN: 9781475544305

Keywords: private sector debt, household insolvency, corporate insolvency, insolvency, insolvency law, Personal Bankruptcy Law,

The private non-financial sector in Europe is facing increased challenges in meeting its debt servicing obligation. In response, governments are revisiting legal tools and-in some cases-institutional arrangements t...

Dealing with Private Debt Distress in the Wake of the European Financial Crisis  A Review of the Economics and Legal Toolbox

Dealing with Private Debt Distress in the Wake of the European Financial Crisis A Review of the Economics and Legal Toolbox »

Volume/Issue: 2013/44

Series: IMF Working Papers

Author(s): Yan Liu , and Christoph Rosenberg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 February 2013

DOI: http://dx.doi.org/10.5089/9781475544305.001

ISBN: 9781475544305

Keywords: private sector debt, household insolvency, corporate insolvency, insolvency, insolvency law, Personal Bankruptcy Law,

The private non-financial sector in Europe is facing increased challenges in meeting its debt servicing obligation. In response, governments are revisiting legal tools and-in some cases-institutional arrangements t...

From Bail-out to Bail-in

From Bail-out to Bail-in »

Source: From Bail-out to Bail-in : Mandatory Debt Restructuring of Systemic Financial Institutions

Volume/Issue: 2012/3

Series: Staff Discussion Notes

Author(s): Virginia Rutledge , Michael Moore , Marc Dobler , Wouter Bossu , Nadège Jassaud , and Jianping Zhou

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 April 2012

ISBN: 9781475503906

Keywords: Financial institutions, Financial risk, Financial stability, Debt restructuring, Bank capitalization, Banks, Banking crisis, Intervention, Financial regulatory reforms, bailout

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

From Bail-out to Bail-in
			: Mandatory Debt Restructuring of Systemic Financial Institutions

From Bail-out to Bail-in : Mandatory Debt Restructuring of Systemic Financial Institutions »

Volume/Issue: 2012/3

Series: Staff Discussion Notes

Author(s): Virginia Rutledge , Michael Moore , Marc Dobler , Wouter Bossu , Nadège Jassaud , and Jianping Zhou

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 April 2012

DOI: http://dx.doi.org/10.5089/9781475503906.006

ISBN: 9781475503906

Keywords: Financial institutions, Financial risk, Financial stability, Debt restructuring, Bank capitalization, Banks, Banking crisis, Intervention, Financial regulatory reforms, bailout

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

United Kingdom
			: Crisis Management and Bank Resolution Technical Note

United Kingdom : Crisis Management and Bank Resolution Technical Note »

Volume/Issue: 2011/228

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 August 2011

DOI: http://dx.doi.org/10.5089/9781462335503.002

ISBN: 9781462335503

Keywords: insolvency, banking, bank insolvency, insolvency procedure, property transfer, Sierra Leone:,

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

United Kingdom

United Kingdom »

Source: United Kingdom : Crisis Management and Bank Resolution Technical Note

Volume/Issue: 2011/228

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 August 2011

ISBN: 9781462335503

Keywords: insolvency, banking, bank insolvency, insolvency procedure, property transfer, Sierra Leone:,

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Corporate and Household Debt Distress in Latvia

Corporate and Household Debt Distress in Latvia »

Source: Corporate and Household Debt Distress in Latvia : Strengthening the Incentives for Market-Based Approach to Debt Resolution

Volume/Issue: 2011/85

Series: IMF Working Papers

Author(s): Magnus Saxegaard , Michaela Erbenova , and Yan Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

ISBN: 9781455226030

Keywords: insolvency law, debt, restructuring, insolvency, loans, Other Substantive Areas of Law: General,

This paper reviews Latvia's efforts to manage the increase in debt distress resulting from the unwinding of the 2000-07 credit boom and spillovers from the global financial crisis. The authorities have designed a s...

Corporate and Household Debt Distress in Latvia
			: Strengthening the Incentives for Market-Based Approach to Debt Resolution

Corporate and Household Debt Distress in Latvia : Strengthening the Incentives for Market-Based Approach to Debt Resolution »

Volume/Issue: 2011/85

Series: IMF Working Papers

Author(s): Magnus Saxegaard , Michaela Erbenova , and Yan Liu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

DOI: http://dx.doi.org/10.5089/9781455226030.001

ISBN: 9781455226030

Keywords: insolvency law, debt, restructuring, insolvency, loans, Other Substantive Areas of Law: General,

This paper reviews Latvia's efforts to manage the increase in debt distress resulting from the unwinding of the 2000-07 credit boom and spillovers from the global financial crisis. The authorities have designed a s...

Republic of Lithuania
			: Financial Sector Assessment Program Update-Technical Note-Insolvency and Creditor Rights Assessment

Republic of Lithuania : Financial Sector Assessment Program Update-Technical Note-Insolvency and Creditor Rights Assessment »

Volume/Issue: 2008/245

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 July 2008

DOI: http://dx.doi.org/10.5089/9781451824193.002

ISBN: 9781451824193

Keywords: insolvency, mortgage, creditor rights, insolvency administrators, mortgages

This Technical Note discusses key findings of the insolvency and creditor rights assessment for Lithuania. Lithuania has made significant progress in the field of creditor rights legislation and related institution...

Republic of Lithuania

Republic of Lithuania »

Source: Republic of Lithuania : Financial Sector Assessment Program Update-Technical Note-Insolvency and Creditor Rights Assessment

Volume/Issue: 2008/245

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 July 2008

ISBN: 9781451824193

Keywords: insolvency, mortgage, creditor rights, insolvency administrators, mortgages

This Technical Note discusses key findings of the insolvency and creditor rights assessment for Lithuania. Lithuania has made significant progress in the field of creditor rights legislation and related institution...

Corporate Insolvency Procedures and Bank Behavior

Corporate Insolvency Procedures and Bank Behavior »

Source: Corporate Insolvency Procedures and Bank Behavior : A Study of Selected Asian Economies

Volume/Issue: 1999/135

Series: IMF Working Papers

Author(s): Qaizar Hussain , and Clas Wihlborg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1999

ISBN: 9781451931310

Keywords: Financial crisis, Insolvency procedures, Bankruptcy, Capital structure, Shareholder concentration, Firm performance, Asian crisis, insolvency, correlations, correlation

This paper explores insolvency and debt recovery procedures, and political, legal, and institutional factors influencing financial decisions of corporations and banks during pre-crisis years in six Asian economies....

Corporate Insolvency Procedures and Bank Behavior
			: A Study of Selected Asian Economies

Corporate Insolvency Procedures and Bank Behavior : A Study of Selected Asian Economies »

Volume/Issue: 1999/135

Series: IMF Working Papers

Author(s): Qaizar Hussain , and Clas Wihlborg

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1999

DOI: http://dx.doi.org/10.5089/9781451931310.001

ISBN: 9781451931310

Keywords: Financial crisis, Insolvency procedures, Bankruptcy, Capital structure, Shareholder concentration, Firm performance, Asian crisis, insolvency, correlations, correlation

This paper explores insolvency and debt recovery procedures, and political, legal, and institutional factors influencing financial decisions of corporations and banks during pre-crisis years in six Asian economies....

6 Cross-Border Insolvency Issues

6 Cross-Border Insolvency Issues »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

The differences in national insolvency laws have important consequences in the case of enterprises with assets and liabilities in different countries. If a branch of an enterprise located in one country beco...

2 General Objectives and Features of Insolvency Procedures

2 General Objectives and Features of Insolvency Procedures »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

General Objectives Although the insolvency laws of countries differ in important respects, it is possible to identify two overall objectives that are generally shared by most systems...

5 Institutions and Participants

5 Institutions and Participants »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Creditors Given that creditors are key beneficiaries of the insolvency process, the law should be designed and implemented in a manner that enables them to play an active role in thi...

1 Introduction

1 Introduction »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Recent experience has demonstrated the extent to which the absence of orderly and effective insolvency procedures can exacerbate economic and financial crises. Without effective procedures that are applied i...

3 Liquidation Procedures

3 Liquidation Procedures »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Objectives of an Orderly and Effective Liquidation Procedure Liquidation procedures are generally relied upon once there is no economically reasonable possibility of rehabilitation....

Orderly and Effective Insolvency Procedures

Orderly and Effective Insolvency Procedures »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

DOI: http://dx.doi.org/10.5089/9781557758200.071

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Written by IMF's Legal Department, this book outlines the key issues involved in designing and implementing orderly and effective insolvency procedures, which play a critical role in fostering growth and competitiv...

Back Matter

Back Matter »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Written by IMF's Legal Department, this book outlines the key issues involved in designing and implementing orderly and effective insolvency procedures, which play a critical role in fostering growth and competitiv...

Front Matter

Front Matter »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Written by IMF's Legal Department, this book outlines the key issues involved in designing and implementing orderly and effective insolvency procedures, which play a critical role in fostering growth and competitiv...

4 Rehabilitation Procedures

4 Rehabilitation Procedures »

Source: Orderly and Effective Insolvency Procedures

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 August 1999

ISBN: 9781557758200

Keywords: insolvency, creditors, creditor, insolvency law, court

Objectives of Rehabilitation The overall economic objective of rehabilitation procedures is to enable a financially distressed enterprise to become a competitive and productive parti...