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
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...
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
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...
Volume/Issue: 2014/88
Series: IMF Working Papers
Author(s):
Sophia Chen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
14
May
2014
ISBN: 9781484393741
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....
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
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....
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
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...
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
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...
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
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...
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
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...
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
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...
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
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...
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
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...
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
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...
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
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...
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
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...
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
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....
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
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....
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
Objectives of an Orderly and Effective Liquidation Procedure
Liquidation procedures are generally relied upon once there is no economically reasonable possibility of rehabilitation....
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
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
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...
Series: Books
Author(s):
International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date:
02
August
1999
ISBN: 9781557758200
Objectives of Rehabilitation
The overall economic objective of rehabilitation procedures is to enable a financially distressed enterprise to become a competitive and productive parti...
