Results 91 to 100 of about 26,568 (291)
Economic and Financial Approaches to Valuing Pension Liabilities
SSRN Electronic Journal, 2013 AbstractFinancial economics holds that payment streams should be valued using discount rates that reflect the cash flows’ risks. In the case of pension liabilities, the appropriate discount rate for a pension fund's liabilities is the expected rate of return on a portfolio that would be held under a liability-driven investment policy.
openaire +2 more sources
British Educational Research Journal, EarlyView.Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
wiley +1 more source
Is the financial safety net a barrier to cross-border banking ? [PDF]
A bank's interest expenses rise with its degree of internationalization, measured by its share of foreign liabilities in total liabilities or a Herfindahl index of international liability concentration, especially if the bank is performing badly.
Bertay, Ata Can +2 more
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STUDY ON INTERNAL CONTROL OF SUPPLIERS AND CUSTOMERS IN A CONSTRUCTION COMPANY [PDF]
Annals of the University of Petrosani: Economics, 2013 Control covers debts and liabilities, outstanding liabilities and purchases and expenses in the profit and loss and long-term liabilities, provisions and funding costs.
BOGDAN RĂVAŞ
doaj
Berichte zur Wissenschaftsgeschichte, EarlyView.Since late 2021, serious allegations have been made against physicist Erwin Schrödinger, ranging from pedophilia to serial sexual abuse. These accusations have significantly tarnished the Nobel Prize winner's public reputation. The ongoing debate has repeatedly raised the question of whether, and to what extent, these grave allegations are justified ...
Magdalena Gronau, Martin Gronau
wiley +1 more source
Logical Implications of GASB’s Methodology for Valuing Pension Liabilities [PDF]
It is well known that the funding status of state and local government defined benefit pension plans, as measured by the accounting methodology prescribed by the Governmental Accounting Standards Board (GASB), improves when the plans take on more ...
Robert Novy-Marx
core
South African Journal of Economic and Management Sciences, 2019 Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.
Hopewell Hlatshwayo, Mbalenhle Zulu
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
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
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