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.

Management Functions, Models, Competition (Economics), Management, Strategic planning (Business)

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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.

Analysis, Inflation (Finance), Depreciation, Inflation (Economics)

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