By P.A. Copley

''Research in Governmental and Nonprofit Accounting'' is the single educational magazine committed completely to governmental and nonprofit accounting and reporting matters. the aim of ''Research in Governmental and Nonprofit Accounting'' is to stimulate and record top quality examine on a variety of governmental and nonprofit accounting themes. Articles showing in ''Volume 11'' care for the normal components of bond pricing, public region audit caliber and using accounting details in comparing deepest not-for-profit enterprises. outdoor of those conventional parts of analysis, ''Volume 11'' encompasses a comparative research of U.S. and U.K. govt reporting and reviews studying functionality size and reporting through public institution platforms. Articles showing in ''Research in Governmental and Nonprofit Accounting'' are unsolicited and topic to nameless assessment.

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22 JACQUELINE L. RECK ET AL. Table 2. Description of Variables Used in the Regression of Holding Period Returns on Financial Position, Debt Burden and Control Variables. Variable Name Dependent variables HPR-PRE HPR-NI HPR-POST Independent variables Variables of interest FINPOSa DEBT FPOSFREQ DEBTFREQ Control variables YDIF DOWNCHG UPCHG AFT85 ISSFREQ LOGMAT MRISK Description Holding Period Return, measured as the excess of return over the market return (measured as the average return for 324 seasoned bonds at time t), adjusted for market standard deviation ((Rit − MRt )/SMRt ), cumulated over the pre-new issue event interval t−4 through period t−2 .

An insured bond is now rated Aaa. Moody’s still evaluates the creditworthiness of each insured bond issuer. If the municipality has some uninsured bonds outstanding, then Moody’s will publish the credit rating for these bonds which effectively represents the underlying credit rating for the entity. Otherwise, Moody’s will not publish the underlying credit rating of the entity unless requested by the issuer. For this study default premiums are estimated for both city general obligation bonds and school district general obligation bonds.

The corporations must establish a contingency reserve. 55% of principal guaranteed. The corporations must maintain a surplus to policyholders and contingency reserves of no less than one-three-hundredth of its aggregate net liability for insured municipal bonds. The aggregate net liability is defined to be the guaranteed principal and interest payments less reinsurance and 38 EARL D. BENSON AND BARRY R. MARKS collateral. The limit on the maximum amount that can be guaranteed for any one entity is tied to the entity’s average annual debt service.

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