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Bank Accounting & Finance

2003, v. 16, n. 6

  • Página 2-8
    Autor/es: CAL CHRISTIAN.
    Título: EXPENSING STOCK OPTIONS: WHAT WILL BE THE EFFECT ON FINANCIAL INSTITUTIONS?
    Resumen: A new FASB project will determine whether to require that the cost of employee stock options be treated as an expense.

  • Página 9-14
    Autor/es: BARRY MACKLIN, DONALD DE TORA, EILEEN RATH, AND PHILIP ROTHMAN.
    Título: A PARTNERSHIP APPROACH TO OPERATIONAL RISK MANAGEMENT.
    Resumen: Strong communication across functions and a consistent process for performing control self-assessments are central to operational risk management at JP Morgan Chase.

  • Página 15-23
    Autor/es: JOHN R. SEGERSTROM.
    Título: ALIGNING OPERATING TACTICS WITH STRATEGIC DECISIONS.
    Resumen: Financial institutions need to evaluate how closely their actual operating tactics support their stated strategic goals.

  • Página 24-31
    Autor/es: MARY E. DUCY AND ZAHID IQBAL.
    Título: EFFECTS OF FHLB ADVANCES ON COMMERCIAL BANK LOANS AND PROFITABILITY IN TEXAS.
    Resumen: Since 1989, commercial banks have been able to borrow from the Federal Home Loan Banks (FHLB), but it appears that the FHLB loans have not been having the favorable effects on the banking industry that had been desired.

  • Página 32-42
    Autor/es: IBRAHIM M. BADAWI, I. HILMI ELIFOGLU, CRAIG A. LATSHAW, AND RAYNARD A. ZOLLO.
    Título: NEW INTERAGENCY GUIDANCE ON THE INTERNAL AUDIT FUNCTION.
    Resumen: New rules clarify responsibility for internal audit and implement the auditor independence provisions of the Sarbanes-Oxley Act.

  • Página 43-49
    Autor/es: ADRIAN P. FITZSIMONS AND JAMES W THOMPSON.
    Título: FINAL RULES ON MANAGEMENT’S REPORTS ON INTERNAL CONTROL AND ON INFLUENCING THE CONDUCT OF AUDITS.
    Resumen: New rules implement requirements of the Sarbanes-Oxley Act.

  • Página 50-52
    Autor/es: JOHN O'CONNOR.
    Título: TRENDS IN OUTSOURCINC FINANCE AND ACCOUNTING.
    Resumen: Forty-four percent of banks now outsource some or all of their finance and accounting functions.