Year: 2025
Type: article
Abstract: De-Losso, et al. (2013) should be credited as the first to show that, considering its cost of capital, a financial institution may be better off if a single contract is substituted by multiple contracts with their analysis focusing attention only in the case of constant installments. De Faro (2022) expanded the analysis to the case where the constant amortization scheme of debt amortization is the one considered by the financial institution. In this paper the case of balloon payments will be added to the constant amortization multiple contracts scheme.
Authors: Clovis de Faro, Gerson Lachtermacher
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4412973377
