Results 1 to 10 of about 954,428 (350)
Annals of Spiru Haret University Economic Series, 2015 As the title suggests, through this paper we want to highlight the necessity of treating again the content and the form of the balance sheet in order to adapt it to a more efficient analysis, this way surpassing the informational valences of the classic ...
Liana GĂDĂU
doaj +3 more sources
Does corporate governance and balance sheet feature influence the financial policy of cooperatives? PLS-SEM approach. [PDF]
PLoS ONEEffective financial policy minimizes business risk, increases the net present value of the Company's investment programs and increases value for shareholders. However, the impact hasn't yet been examined in the research area. The purpose of this study is
Ayalew Ali, Bayelign Abebe
doaj +2 more sources
Short Notes about Financial Reporting in Italian Family Businesses [PDF]
Revista de Management Comparat International, 2011 The main purpose of the paper is to analyse some features regarding economic and financial communication in Italian family companies. This is a theoretical essay focuses on to point out the new role played by balance sheet as a public document which ...
Paolo RICCI
doaj +3 more sources
History of classified balance sheets in Turkey by 1982 [PDF]
Contabilitate şi Informatică de Gestiune, 2023 Research Questions: As an output of double-entry bookkeeping practices, when were the balance sheets first seen in Ottoman Empire? What factors (people, legislation, internationalization, etc.) impacted the layout or format of the balance sheets until ...
Recep Pekdemir +3 more
doaj +1 more source
Validation of Corporate Probability of Default Models Considering Alternative Use Cases
International Journal of Financial Studies, 2021 In this study, we consider the construction of through-the-cycle (“TTC”) PD models designed for credit underwriting uses and point-in-time (“PIT”) PD models suitable for early warning uses, considering which validation elements should be emphasized in ...
Michael Jacobs
doaj +1 more source
Data Science in Finance and Economics, 2022 In this study we consider the construction of through-the-cycle ("TTC") probability-of-default ("PD") models designed for credit underwriting uses and point-in-time ("PIT") PD models suitable for early warning uses, considering which validation elements ...
Michael Jacobs Jr.
doaj +1 more source
Intermediary Balance Sheets [PDF]
SSRN Electronic Journal, 2013 We document the cyclical properties of the balance sheets of different types of intermediaries. While the leverage of the bank sector is highly procyclical, the leverage of the nonbank financial sector is acyclical. We propose a theory of a two-agent financial intermediary sector within a dynamic model of the macroeconomy. Banks are financed by issuing
Nina Boyarchenko, Tobias Adrian
openaire +3 more sources
A new balance sheet perspective. Cognitive and analytical value – case study [PDF]
Zeszyty Teoretyczne Rachunkowości, 2020 The balance sheet is seen as an important element of the financial statement with the largest scope of information, enabling the assessment of the property and financial standing of each company.
Marzena Remlein +1 more
doaj +1 more source
BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition ...
O. Fomina +3 more
doaj +1 more source
Off-Balance Sheet Analysis Toward Risk-Adjusted Performance
The Indonesian Journal of Accounting Research, 2021 Off balance sheet is an activity undertaken by a financial institution, but not seen or recorded on the balance sheet because such activities do not cause or involve ownership of assets and the issuance of debt instruments (Saunders & Cornett 2003).
Ignatia Ryana Widyatini +1 more
doaj +1 more source