Results 1 to 10 of about 337,951 (335)

Provisions for Liabilities versus the Financial Security of Dairy Cooperatives [PDF]

open access: diamondPrace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2020
The main objective of the study is to determine the financial security of dairy cooperatives depending on the level of provisions for liabilities created, i.e. to answer the research question: does the level of provisions determine the financial security
Marzena Ganc
doaj   +2 more sources

THE IDENTIFICATION AND SYSTEMATIZATION OF FINANCIAL ASSETS AND LIABILITIES, EXPOSED TO FINANCIAL RISKS, ON THE EXAMPLE OF THE PHARMACEUTICAL INDUSTRY

open access: diamondВестник университета, 2019
The best methods of identification of the financial assets and liabilities with highest risk concentration on the example of pharmaceutical companies have been considered.
O. Ageeva, A. Yolkina
doaj   +3 more sources

Third-party auditor liability and financial restatements

open access: greenThe British Accounting Review, 2022
Ahmed Al-Hadi   +3 more
openaire   +2 more sources

Due liabilities of territorial self-government units – the scope of disclosures [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2020
The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self- government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in ...
Dorota Adamek-Hyska, Iwona Franczak
doaj   +1 more source

Does the order of claims to assets on the balance sheet reflect equity risk?

open access: yesChina Accounting and Finance Review, 2022
This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their riskiness.
Cathy Zishang Liu   +2 more
doaj   +1 more source

Financial Networks with Singleton Liability Priorities

open access: yesTheoretical Computer Science, 2022
This paper proposes a formal model of a financial network, consisting of financial entities (banks), their external assets and liabilities between them, in particular debt contracts and credit default swaps (CDSs). The model results to a coloured directed multigraph-like structure carrying all the relevant information.
Stavros D. Ioannidis   +2 more
openaire   +2 more sources

An Econometric Approach on Performance, Assets, and Liabilities in a Sample of Banks from Europe, Israel, United States of America, and Canada

open access: yesMathematics, 2021
The 2008 financial crisis had a major impact on financial markets, especially on the banking system. Mortgage-backed security investments were among the causes that determined the tremendous shortage of cash.
Larissa M. Batrancea
doaj   +1 more source

Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies

open access: yesMuhasebe Enstitüsü Dergisi, 2023
The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels.
Rümeysa Atıcı
doaj   +1 more source

Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise.
O.V.
doaj   +1 more source

Noncore Bank Liabilities and Financial Vulnerability [PDF]

open access: yesJournal of Money, Credit and Banking, 2013
A lending boom is reflected in the composition of bank liabilities when traditional retail deposits (core liabilities) cannot keep pace with asset growth and banks turn to other funding sources (noncore liabilities) to finance their lending. We formulate a model of credit supply as the flip side of a credit risk model where a large stock of noncore ...
Joon-Ho Hahm   +2 more
openaire   +1 more source

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