Disclosure

Unlocking the rating process

The credit rating agencies are often criticized for a lack of transparency in their rating methodology. But as John Caserta reports, the agencies are taking steps to shed light on this often mysterious process and, in doing so, rebuild investor…

An integrated framework for the governance of companies

Cases of insolvencies, losses and internal frauds have been increasing of late. As a result, the question is asked more and more often whether such cases could have been avoided with better governance of companies or a clearer organisational handbook. In…

Fed's Ferguson defends US position on Basel

The US approach to regulatory capital is "perfectly consistent" with the spirit of the new risk management proposals from the Basel Committee, said Roger Ferguson, vice-chairman of the board of governors of the US Federal Reserve System, this week.

The dilemmas of risk disclosure

Barry Schachter discovers that the path towards a workable structure for hedge fund quantitative risk disclosure is very narrow. Bad news for the post-LTCM lobbyists

Mutual fund proposals may spur tech uptake

NEW YORK – Mutual funds may have to make more technology implementations if legislation introduced by the US House of Representatives' financial services committee becomes law. The bill, proposed last month, is intended to improve mutual funds'…

Basel Agonistes

Perhaps only by comparison with the 1988 Basel capital Accord does its successor look appealing. Basel I is widely derided for institutionalising irrationality in lending and loan portfolio management.

How to run a market

Former-derivatives-trader-turned-author Frank Partnoy wants to see tougher accounting standards and risk disclosures to deter corporate crooks. But are the regulators listening? Maria Kielmas reports

Derivatives disclosure calls mount

Warren Buffett's stinging critique of the derivatives business in March represents the latest call for more derivatives disclosure. But despite some notable moves in this direction, most financial institutions remain stubbornly opaque.

BIS puts spotlight on credit risk transfer

In a report published today, the Bank for International Settlements (BIS) highlighted disclosure, concentration and the role of ratings agencies as key features of the credit risk transfer market that may need to be addressed with regulation.

Fed's Gordy criticises Basel II procyclicality adjustment

NEW YORK - The procyclicality ‘smoothing’ adjustment technique likely to form part of the Basel II capital Accord is sub-optimal, according to Michael Gordy, a senior economist in the research and statistics division of the Board of Governors of the…

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