Credit union policies and performance in Latin America
Article Abstract:
A conceptual framework was presented which illustrate credit union loan delinquency and profitability in developing nations. The framework shows the responsiveness of delinquency and profitability to the incentives, such as loan and deposit rates, that credit unions (CUs) produce for their borrowers to repay loans. Delinquency and profitability were also found to be affected by other CU policy variables that operate only partially through borrower incentives.
Publication Name: Journal of Banking & Finance
Subject: Business
ISSN: 0378-4266
Year: 1999
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Debt financing, the Darby effect, and the inflation-induced penalty in historical cost depreciation
Article Abstract:
The Darby Effect, which analyzes the relation of debt-financing and the depreciation to penalty, is focused on to study its role in historical cost depreciation. Conventionally, the public policy on debt financing of a firm's tax penalty is not dictated by the rate of inflation. Results determined the specific conditions under which the argument against inflation-adjusted depreciation allowances is upheld.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1992
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