In a recent article published in the Financial Analysts Journal, we examine accounting-based trading strategies in the bond market. We investigate the relation between future abnormal bond returns and ...
After a decade and a half of hoping, life insurance companies are finally seeing an increase in interest rates that improves yield on assets they can purchase, but carriers might be afraid to exchange ...
After a decade and a half of hoping, life insurance companies are finally seeing an increase in interest rates that improves yield on assets they can purchase, but carriers might be afraid to exchange ...
It’s been a challenging year for Western Asset Management, the Pasadena bond manager that has quietly assembled a $100 billion bond portfolio over the past three decades. Last year, Western Asset’s ...
When companies issue a bond, they do so with a par value and a coupon rate: the terms that dictate the yield of the bond for potential investors. However, once they reach the market, bonds can trade ...
Proposed new accounting rules have put the damper on the issuance of a popular type of convertible corporate bond in the US market. The Financial Accounting Standards Board wants companies to treat so ...
On August 26, 2021, the Statutory Accounting Principles (E) Working Group (SAPWG) of the National Association of Insurance Commissioners (NAIC) directed a new “43R study group” to continue work on a ...
Municipal bonds are participating in the 2022 fixed income market tale of woe, but broad-based municipal muni bond benchmarks are outperforming aggregate bond counterparts and some experts see ...
The Internal Revenue Service and the Treasury Department said Friday that, in response to taxpayer requests for guidance, they will issue proposed regulations clarifying that the market discount on a ...
Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...
The Financial Accounting Foundation is looking for an academic expert on public accounting to fill an upcoming vacancy on the Governmental Accounting Standards Board. Filling that spot on the ...
State highway and transportation officials are wrestling with a $3.5 billion accounting speed bump that has thwarted the progress of Infrastructure Investment and Jobs Act funds winding their way to ...
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