Results 31 to 40 of about 155,300 (310)
Financial integration and asset returns [PDF]
European Economic Review, 2000 Abstract The paper investigates the impact of financial integration on asset return, risk diversification and breadth of financial markets. We analyse a three-country macroeconomic model in which: (i) the number of financial assets is endogenous; (ii) assets are imperfect substitutes; (iii) cross-border asset trade entails some transaction costs; (iv)
P Martin, H Rey
openaire +4 more sources
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
, 2009 This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N +3 more
core +1 more source
China Journal of Accounting Studies, 2022 The phenomenon of corporate debt default has broken out in recent years, which highlights the importance of the macro situation to the stability of business operations.
Chao Dou, Xue Yang, Wei Liu, Rui Sun
doaj +1 more source
Assets and assetization in financialized capitalism
Review of International Political Economy, 2020 In the wake of the global financial crisis of 2007–09, political economists have typically identified and interrogated speculative logics and credit-debt relations as the markers of financialized c...
openaire +2 more sources
Financial contagion and asset pricing [PDF]
Journal of Banking & Finance, 2013 Asset market interconnectedness can give rise to significant contagion risks during periods of financial crises that extend beyond the risks associated with changes in volatilities and correlations. These channels include the transmission of shocks operating through changes in the higher order comoments of asset returns, including changes in coskewness
Fry-McKibbin, R, Martin, VL, Tang, C
openaire +3 more sources
To the problem of assessing and ensuring the correctness of business processes
Безопасность информационных технологий, 2019 In modern conditions, it can be stated that the classical methods of information and technological security related to the formulation of security policy for the developed and implemented information system lose value and efficiency, because they lag ...
Natalya I. Kasperskaya +4 more
doaj +1 more source
Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing
Acta Universitatis Sapientiae: Economics and Business, 2020 This study aims to discuss the effects of the AAIOFI accounting standards of financial leased assets on the accounting treatment of the lessee in the case of using the Islamic finance lease.
Morshed Amer, Széles Zsuzsanna
doaj +1 more source
USING THE FAIR VALUE METHOD IN THE ASSESSMENT OF BIOLOGICAL ASSETS IN ORDER TO INCREASE THE EFFICIENCY AIND EFFECTIVENESS OF THE FINAINCIAL STATEMENTS [PDF]
Journal of Environmental Science, 2018 Although accounting thinking has now stabilized on the importance of measuring assets at historical cost as an input to accounting disclosure, the shift to the measurement of biological assets on a cost basis The biological assets are of relative ...
Lotfy, M. A +2 more
doaj +1 more source
Cryptocurrencies as a Financial Asset: A Systematic Analysis [PDF]
SSRN Electronic Journal, 2018 This paper provides a systematic review of the empirical literature based on the major topics that have been associated with the market for cryptocurrencies since their development as a financial asset in 2009. Despite astonishing price appreciation in recent years, cryptocurrencies have been subjected to accusations of pricing bubbles central to the ...
Corbet, Shaen +3 more
openaire +4 more sources
PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG
Jurnal Akuntansi dan Auditing, 2014 This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are
Sukirno Sukirno +2 more
doaj +1 more source