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Fixing bugs is an important phase in software development and maintenance. In practice, the process of bug fixing may conflict with the release schedule. Such confliction leads to a trade-off between software quality and release schedule,…

Software Engineering · Computer Science 2017-04-18 Jifeng Xuan , Yan Hu , He Jiang

Context. Technical Debt (TD), defined as software constructs that are beneficial in the short term but may hinder future change, is a frequently used term in software development practice. Nevertheless, practitioners do not always fully…

Software Engineering · Computer Science 2025-02-05 Marion Wiese , Angelina Heinrichs , Nino Rusieshvili , Rodrigo Rebouças de Almeida , Klara Borowa

In this paper we present a rigorously motivated pricing equation for derivatives, including general cash collateralization schemes, which is consistent with quoted market bond prices. Traditionally, there have been differences in how…

Pricing of Securities · Quantitative Finance 2014-09-22 Johan Gunnesson , Alberto Fernández Muñoz de Morales

Context: The term technical debt (TD) describes the aggregation of sub-optimal solutions that serve to impede the evolution and maintenance of a system. Some claim that the broken windows theory (BWT), a concept borrowed from criminology,…

Software Engineering · Computer Science 2023-12-29 William Levén , Hampus Broman , Terese Besker , Richard Torkar

For credit risk management purposes in general, and for allocation of regulatory capital by banks in particular (Basel II), numerical assessments of the credit-worthiness of borrowers are indispensable. These assessments are expressed in…

Other Condensed Matter · Physics 2008-12-02 Katja Pluto , Dirk Tasche

The notion of a credit spread curve is fundamental in fixed income investing, but in practice it is not `given' and needs to be constructed from bond prices either for a particular issuer, or for a sector rating-by-rating. Rather than…

Pricing of Securities · Quantitative Finance 2024-04-09 Richard J. Martin

Intuitively, the default risk of a single borrower is higher when her or his assets and debt are denominated in different currencies. Additionally, the default dependence of borrowers with assets and debt in different currencies should be…

Risk Management · Quantitative Finance 2008-12-02 Dirk Tasche

During the last two years, Europe has been facing a debt crisis, and Greece has been at its center. In response to the crisis, drastic actions have been taken, including the halving of Greek debt. Policy makers acted because interest rates…

General Finance · Quantitative Finance 2012-10-01 Marco Lagi , Yaneer Bar-Yam

We study the effects on economic activity of a pure temporary change in government debt and the relationship between the debt multiplier and the level of debt in an overlapping generations framework. The debt multiplier is positive but…

General Economics · Economics 2022-12-05 Alice Albonico , Guido Ascari , Alessandro Gobbi

This article questions the notion of ephemerality of digital musical instruments (DMI). Longevity is generally regarded as a valuable quality that good design criteria should help to achieve. However, the nature of the tools, of the…

Human-Computer Interaction · Computer Science 2019-10-01 Vincent Goudard

We explore the interplay between sovereign debt default/renegotiation and environmental factors (e.g., pollution from land use, natural resource exploitation). Pollution contributes to the likelihood of natural disasters and influences…

General Economics · Economics 2025-01-22 Emilio Barucci , Daniele Marazzina , Aldo Nassigh

Models to price long term loans in the securities lending business are developed. These longer horizon deals can be viewed as contracts with optionality embedded in them. This insight leads to the usage of established methods from…

Pricing of Securities · Quantitative Finance 2022-03-29 Ravi Kashyap

A vigorous and growing set of technical debt analysis tools have been developed in recent years -- both research tools and industrial products -- such as Structure 101, SonarQube, and DV8. Each of these tools identifies problematic files…

Software Engineering · Computer Science 2021-03-09 Jason Lefever , Yuanfang Cai , Humberto Cervantes , Rick Kazman , Hongzhou Fang

We study financial networks where banks are connected by debt contracts. We consider the operation of debt swapping when two creditor banks decide to exchange an incoming payment obligation, thus leading to a locally different network…

Risk Management · Quantitative Finance 2021-07-13 Pál András Papp , Roger Wattenhofer

We use granular regulatory data on euro interest rate swap trades between January 2021 and June 2023 to assess whether derivative positions of Italian banks can offset losses on their debt securities holdings should interest rates rise…

Portfolio Management · Quantitative Finance 2024-12-23 Michele Leonardo Bianchi , Dario Ruzzi , Anatoli Segura

The lifetime behaviour of loans is notoriously difficult to model, which can compromise a bank's financial reserves against future losses, if modelled poorly. Therefore, we present a data-driven comparative study amongst three techniques in…

Risk Management · Quantitative Finance 2026-04-22 Arno Botha , Tanja Verster , Roland Breedt

Technical Debt occurs when development teams favour short-term operability over long-term stability. Since this places software maintainability at risk, technical debt requires early attention to avoid paying for accumulated interest. Most…

Software Engineering · Computer Science 2022-10-14 Abdulaziz Alhefdhi , Hoa Khanh Dam , Yusuf Sulistyo Nugroho , Hideaki Hata , Takashi Ishio , Aditya Ghose

Cryptocurrency lending pools are services that allow lenders to pool together assets in one cryptocurrency and loan it out to borrowers who provide collateral worth more (than the loan) in a separate cryptocurrency. Borrowers can repay…

Computational Engineering, Finance, and Science · Computer Science 2024-10-31 Joe Halpern , Rafael Pass , Aditya Saraf

In this work, we introduce amortizing perpetual options (AmPOs), a fungible variant of continuous-installment options suitable for exchange-based trading. Traditional installment options lapse when holders cease their payments, destroying…

Pricing of Securities · Quantitative Finance 2026-05-18 Zachary Feinstein

We analyze the risks to bank intermediation following the introduction of a central bank digital currency (CBDC) competing with commercial bank deposits as households' source of liquidity. We revisit the result in the literature regarding…

Theoretical Economics · Economics 2025-06-17 Hanfeng Chen , Maria Elena Filippin