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Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing

open access: yesActa 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

Assets and assetization in financialized capitalism

open access: yesReview 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

Presentation of Financial Assets in the Monetary Statistics

open access: yesСтатистика и экономика, 2022
The purpose of the study. Currently, the issues of determining, presenting and analyzing indicators of economic assets, in particular, financial ones, are relevant, since financial assets, along with nonfinancial ones, constitute the most important ...
V. N. Salin   +2 more
doaj   +1 more source

Real indeterminacy with financial assets [PDF]

open access: yesJournal of Economic Theory, 1989
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
John Geanakoplos, Andreu Mas-Colell
openaire   +2 more sources

PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG

open access: yesJurnal 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

The impact of Covid-19 and Russia–Ukraine war on the financial asset volatility: Evidence from equity, cryptocurrency and alternative assets

open access: yesJournal of Open Innovation: Technology, Market and Complexity, 2023
This study investigates the volatility and external shock persistence within the financial and alternative assets markets during times of crises triggered by Covid-19 and the war in Ukraine.
Edosa Getachew Taera   +6 more
doaj   +1 more source

The effect of financial policy and capital assets on firm performance: Evidence from service companies listed on the Amman Stock Exchange [PDF]

open access: yesAccounting, 2021
This study aimed to demonstrate the impact of the financial policy, represented in debt policy and dividend policy, and the capital assets on the financial performance measured by return on equity, total assets turnover and market value added of 53 ...
Soda, Mohammed Zakaria   +2 more
doaj   +1 more source

Impacts of Financial Market Shock on Bank Asset Allocation from the Perspective of Financial Characteristics of Banks

open access: yesInternational Journal of Financial Studies, 2019
Given ongoing financial disintermediation and the need for central banks to establish interest rate corridors, commercial banks have increasingly enriched their asset allocation choices, forming an allocation pattern that combines traditional credit ...
Kun Huang, Qiuge Yao, Chong Li
doaj   +1 more source

Causality networks of financial assets [PDF]

open access: yesThe Journal of Network Theory in Finance, 2016
Through financial network analysis we ascertain the existence of important causal behavior among certain financial assets, as inferred by eight different causality methods. Our results contradict the Efficient Market Hypothesis and open new horizons for further investigation and possible arbitrage opportunities. Moreover, we find some evidence that two
Stavroglou, Stavros   +3 more
openaire   +1 more source

The effect of measuring derivative financial instruments on the financial position and profitability - the case of banks in Croatia

open access: yesEkonomski Vjesnik, 2023
Purpose: The purpose of this paper is to determine whether the effects of measuring derivative financial instruments affect the financial position and profitability of banks operating in the Croatian banking sector.
Hrvoje Perčević, Marina Ercegović
doaj   +1 more source

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