Index
Note: Page numbers in italics indicate figures and in bold indicate tables on the corresponding pages. alternative investments after the financial crisis 176 Anandarajan, A. 165 André, P. 174 auditors 23 Ball, R. 17 bank net assets to capital ratio (BNATNA) 86–87, 89–90 Bank of International Settlements (BIS) 228 Bank of Spain 183, 194–197, 195–196, 206–207 Barclay, M. J. 94 Basel Accord of 1988 157, 159, 159 Beatty, A. 166 Beck, T. 84–85 Bevan, A. 82–83 Bhagat, S. 22 Black, B. 22 Black-Scholes model 168–169 bond market development in Brazil 217–220, 219 bond maturity 175 Booth, L. 90 Brazil: accounting regimes in 220–221; bank’s business model in 226–228, 227; bond market’s development in 217–220, 219; effects of economic crisis in 224–230, 226–229; equity markets in 215–217, 216–217, 217, 228, 228–229; financial instruments in 224; introduction to financial crisis in 211–212, 212; marketbased capital adequacy requirements in 221–222, 222; mark-to-market
accounting in 222–224; regulatory regimes and financial stability in 229, 229–230; state of the banking industry in 212–215, 214 budget deficit and leverage 81, 100 budget deficit to GDP ratio (BUDGET) 91 Bushman, R. M. 166 business combinations 137–139; under common control 139–140 Caixa Econômica Federal (CEF) 213 Carnegie Investment Bank 168–169, 177 Central Bank of Brazil (BCB) 212–215, 214, 220–221, 221–222, 222, 228 Chang, J. 23 Clausen, Christian 160 Coles, J. L. 22 collateralized debt obligations (CDOs) 160 common-law rule 68 Companies Act 2006 62, 66–67; conclusions on the statement of general duties 75–76; duty not to accept benefits from third parties 74–75; duty to act within their powers 68; duty to avoid conflicts of interest 73–74; duty to declare an interest in proposed transactions or arrangements 75; duty to exercise independent judgment 71; duty to exercise reasonable care, skill, and diligence 71–73; duty to promote the success of the company 69–71; general statement 67–68
