Results 51 to 60 of about 338,561 (210)

Reflection of information about obligations in accounting (financial) statements

open access: yesПутеводитель предпринимателя, 2021
The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization.
N. V. Tkachuk
doaj   +1 more source

Funding Strategies of G-SIBs

open access: yesProblemy Zarządzania, 2021
Purpose: The purpose of the article is to analyze the main features of the identified funding strategies of G-SIBs and changes in strategies under the influence of financial market conditions and new regulatory requirements.
Igor Kravchuk
doaj   +1 more source

Corporate performance of agricultural enterprises in AP Vojvodina from the aspect of financing sources [PDF]

open access: yesAnali Ekonomskog fakulteta u Subotici, 2018
Company activities can be financed from own and other sources of financing. The structure of the company's funding sources points to the company's safety in terms of financial independence.
Mirović Vera   +2 more
doaj  

FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated.
T. Murovana
doaj   +1 more source

The Effects of Short-Term Liabilities on Profitability: The Case of Germany [PDF]

open access: yes
Using data from Germany this paper examines the direct effect of non-financial firms' use of short-term versus long-term liabilities. We develop a structural model of a firm's value maximization problem that predicts that profitability of the firm will ...
Christopher F. Baum   +2 more
core   +3 more sources

Value relevance of fair value hierarchy

open access: yesJurnal Akuntansi dan Auditing Indonesia
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj   +1 more source

Dollarization Of Liabilities: Underinsurance And Domestic Financial Underdevelopment [PDF]

open access: yesSSRN Electronic Journal, 2000
While there is still much disagreement on the causes underlying recent emerging markets' crises, one factor that most observers have agreed upon is that contracting dollar' (foreign currency) denominated external debt as opposed to domestic currency debt created balance sheet mismatches that led to bankruptcies and dislocations that amplified downturns.
Ricardo J. Caballero   +1 more
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

On the role of the liquidity premium in the regulation of insurers [PDF]

open access: yes, 2011
Prepared by Christian Laux, Vienna University of Economics and Business & Center for Financial Studies (CFS) for the “Workshop on Liquidity Premium in Solvency II: Conceptual and Measurement Issues,” DNB Amsterdam, March 18, 2011.
Laux, Christian
core  

Restructuring a Sovereign Debtor’s Contingent Liabilities [PDF]

open access: yes, 2013
How should the contingent liabilities of a sovereign be treated in a general restructuring of the debts of that sovereign? This question has played only a minor role in past sovereign debt restructurings because the size of such contingent liabilities ...
Buchheit, Lee C., Gulati, Mitu
core   +2 more sources

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