CONTENTS

FOREWORD

INTRODUCTION

ACKNOWLEDGMENTS

Chapter 1
Credit, Financial Markets, and Microeconomics

The Role of Debt in the Theory of the Firm

Banking Intermediation Theory

Conclusion

Chapter 2
External and Internal Ratings

Ratings and External Agencies

Comments and Criticisms about External Ratings

Approaching Credit Risk through Internal Ratings or Score-Based Ratings

Conclusion

Chapter 3
Default Risk: Quantitative Methodologies

Assessing Default Risk Through Structural Models

Credit Scoring

Conclusion

Chapter 4
Loss Given Default

Some Definitions

What Measure of Recovery Should One Use?

History and Determinants of Recovery Rates

Recovery on Nontraded Debt

The Importance of Stochastic Recovery Rates

Fitting Recovery Functions

Extracting Recoveries from Security Prices

Conclusion

Chapter 5
Default Dependencies

Sources of Dependencies

Correlations and Other Dependency Measures

Default Dependencies—Empirical Findings

Conclusion

Chapter 6
Credit Risk Portfolio Models

Credit Risk Portfolio Models: What For?

Classes of Models

Review of Commercial Models

Alternative Approaches

Calculating Risk-Adjusted Performance Measures (RAPM)

Stress-Testing Portfolio Loss Calculations

Conclusion

Chapter 7
Credit Risk Management and Strategic Capital Allocation

Do Rating Agencies Have a Point of View on Strategic Capital Allocation?

What Is Bank Capital Meant For?

The Various Static Methodologies to Allocate Equity Capital among Business Units

Performance Measurement, the Cost of Capital, and Dynamic Equity Capital Allocation

Conclusion

Chapter 8
Yield Spreads

Corporate Spreads

Conclusion

Chapter 9
Structured Products and Credit Derivatives

Credit Derivatives

Collateralized Debt Obligations

Conclusion

Chapter 10
Regulation

A Brief History of Banking Regulation

The Principles of Banking Regulation

A Retrospective Look at the 1988 Basel Accord

Core Elements of the Second Basel Accord

The New Basel Regulation—Its Strengths and Shortcomings

Conclusion

EPILOGUE

NOTES

REFERENCES

INDEX