australia balance sheet bank bankruptcy basel committee on banking supervision bond market association bond credit rating borrower broker-dealer business plan cesr canada capital budgeting capital formation cash conversion cycle collateralized debt obligation commercial paper conflict of interest corporate action corporate finance credit bureau credit rating credit risk credit score cyprus death spiral financing debt discounts and allowances dominion bond rating service ecai economic order quantity economic value added enron finance financial accountancy financial capital financial market financial market participants financial regulation globalization government bond india institutional investor interest rate international organization of securities commissions investor issuer japan loan malaysia management accounting managerial finance mergers and acquisitions money market moral hazard mutual fund non-profit organization pwg pacific credit rating parent company personal finance peru prospectus public finance receiver return on capital sarbanes-oxley act secondary market special purpose entity structured finance subsidiary tranche