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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
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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
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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
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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
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Disclosure of Off-Balance Sheet Accounting Data in the Enterprise’s Financial Statements [PDF]
Облік і фінанси, 2020 Off-balance sheet accounting data plays an important role in the management of the enterprise and should be disclosed in the reporting, because the transactions recorded on off-balance sheet accounts may in the future cause changes in the balance sheet ...
Nataliia Hembarska +2 more
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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
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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
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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
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Banking Balance Sheet Channel of Systemic Risk [PDF]
Journal of Risk Analysis and Crisis Response (JRACR), 2015 The role of the banking balance sheet as the source and transmitter of systemic risk is explored. We find that the key balance sheet channels of systemic risk are; (i) bank capital structure choice, (ii) interconnectedness and interdependencies among ...
Vincent B.Y. Gan
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Practical implementation of Wilhelm Osbahr’s entrepreneur balance sheet theory assumptions – the case study [PDF]
Zeszyty Teoretyczne Rachunkowości, 2015 The aim of this study is to present the possibilities of the practical application of Osbahr’s balance sheet theory assumptions, as one of many possible attempts to close the information gap in the financial reporting of the twenty-first century ...
Ewa Śnieżek, Michał Wiatr
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