Results 21 to 30 of about 337,951 (335)

ASSETS AND LIABILITIES DEPENDENCE: EVIDENCE FROM AN EUROPEAN SAMPLE OF BANKS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2014
In this paper we analyzed the correlation between asset and liabilities using the canonical correlation method, in the case of correlation we analyze the interdependence between two variables, by using canonical correlation analyses we study the ...
Cociuba Mihail Ioan   +2 more
doaj  

Group Purchasing Vs. Net Working Capital [PDF]

open access: yesJournal of Economic and Social Development (Varaždin), 2019
Net working capital is a measure of financial security of a company. It is closely related to financial liquidity as its management is the management of current assets and current liabilities.
ZIMON Grzegorz
doaj   +1 more source

THE IMPACT OF ACCOUNTING INFORMATION REGARDING FINANCIAL LIABILITIES ON DECISION-MAKING OF DIFFERENT TYPES

open access: yesJournal of Social Sciences
The most relevant research topics are guided by the overall study of the relationships between obtaining accounting information related to financial liabilities and their impact on users' decision-making process.
RUSSU, Nicolai
doaj   +1 more source

Contingent liabilities or hidden liabilities? A review of disclosures [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2016
This article aims to analyze information on contingent liabilities in the financial statements of selected listed companies. It forms part of the discussion on the principle of materiality, which recommends equivalence of the numerical part and notes to ...
Stanisław Hońko
doaj   +1 more source

FINANCIAL LIABILITIES: ESSENCE AND ACCOUNTING

open access: yes, 2021
Abstract: All the activities of the state are connected with finance. Their importance has especially increased in connection with the acquisition of state sovereignty of the Republic of Uzbekistan and when the society focused on the formation of a market economy, free movement of goods, services and financial resources, support for competition and ...
openaire   +1 more source

Mark-to-market accounting and liquidity pricing [PDF]

open access: yes, 2006
When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset.
Allen, Franklin, Carletti, Elena
core   +2 more sources

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina   +2 more
doaj   +1 more source

Uma estimativa do custo de subordinação da dívida financeira estabelecida pela atual lei de falência

open access: yesRevista Contabilidade & Finanças, 2004
Este trabalho tem como objetivo verificar o impacto no custo de endividamento das empresas devido à ordem de prioridade de pagamento das dívidas corporativas em caso de falência.
José Roberto Securato   +2 more
doaj   +1 more source

How does Financial Development and Economic Growth affect Energy Consumption;The Panel VAR Analysis of 5 Turk Countries

open access: yesCumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 2022
In this study, the linkage among energy consumption, financial development, foreign direct investments and economic growth in 5 Turk’s countries (Turkey, Azerbaijan, Kazakhstan, Kyrgyz Republic and Tajikistan) were examined during the 1992-2017 ...
Volkan Han, Oğuz Öcal
doaj   +1 more source

Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting [PDF]

open access: yes, 2018
Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis.
Heald, David, Hodges, Ron
core   +1 more source

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