Results 91 to 100 of about 340,157 (310)
Jurnal Akuntansi dan Auditing Indonesia, 2009 Financial distress precedes bankruptcy. Most financial distress models actually rely on bankruptcy data, which is easier to obtain. The purpose of this research to examine financial ratios that affect financial distress condition of a firm. The sample of
Luciana Spica Almilia +1 more
doaj
Where Did All The Borrowing Go? A Forensic Analysis of the U.S. External Position [PDF]
The deterioration in the U.S. net external position in recent years has been much smaller than the extensive net borrowing associated with large current account deficits would have suggested.
Philip R. Lane and Gian Maria Milesi-Ferretti
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A Guide to Understanding the Pension Benefit Guaranty Corporation [PDF]
, 2005 Although the federal government\u27s Pension Benefit Guaranty Corporation (PBGC) has been providing pension insurance for nearly 30 years, the agency\u27s financial situation has been particularly volatile over the past decade and has deteriorated ...
Congressional Budget Office
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Detecting Fraud in Chinese Listed Company Balance Sheets [PDF]
, 2016 This study investigates the links between accounting values in Chinese listed companies’ balance sheets and the exposure of their fraudulent activities. Every balance sheet account is proposed to be a potential vehicle to manipulate financial statements.
Chen, JG, Wei, Y, Wirth, CG
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
PLANNING THE AUDIT OF ESTIMATED LIABILITIES IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Финансы: теория и практика, 2017 The transfer of the Russian audit procedures to international auditing standards (IAS) makes it important to identify the main differences between national and international standards.
M. A. Shtefan
doaj +1 more source
Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation [PDF]
This paper contrasts and empirically tests two different views of corporate pension policy: the traditional view that pension funds are managed without regard to either corporate financial policy or the interests of the corporation and its shareholders ...
Jay O. Light +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Comparing between Combined Financial Ratios Based on Cash Flow and Accrual Figures with Financial Ratios Based on Accrual Figures to Foresee the Companies Bankruptcies [PDF]
مطالعات تجربی حسابداری مالی, 2005 In the present article, the power of financial ratios based on cash flow statement will be investigated, to foresee the companies' bankruptcies. To accomplish this, two metric models of Multiple Auditing Analysis and Logistic Regression are used, and ...
Mohsen Khoshtinat +1 more
doaj
Financial structure and the transmission of monetary shocks: preliminary evidence for the Czech Republic, Hungary and Poland [PDF]
The paper analyses the financial structure of the private sector in the Czech Republic, Hungary and Poland and assesses its implications for the monetary transmission mechanism.
Alessio Anzuini, Aviram Levy
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