STUDY ON INTERNAL CONTROL OF SUPPLIERS AND CUSTOMERS IN A CONSTRUCTION COMPANY [PDF]
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
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
doaj +1 more source
How large has the federal financial safety net become? [PDF]
Legislative and regulatory actions taken in response to the financial turmoil that occurred between 2007-2009 expanded the extent to which financial institution liabilities were protected by federal government guarantees, i.e., these actions expanded the
John R. Walter, Nadezhda Malysheva
core
Decomposition of External Capital Inflows and Outflows in the Small Open Transition Economy (The Case Analysis of the Slovak Republic) [PDF]
The main objective of the proceeding is to perform a logical decomposition of the structure of external capital inflows and outflows in the Slovak republic in order to analyze the main trends in the external financial integration and its development ...
Rajmund Mirdala
core
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
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
Financial intermediaries, leverage ratios, and business cycles [PDF]
I document cyclical properties of aggregate measures of liabilities, equity, and leverage ratio in the U.S. financial sector and those of credit spread.
Mimir, Yasin
core +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]
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 Assurance Rules and Natural Resource Damage Liability: A Working Marriage? [PDF]
The study explores challenges associated with, and the feasibility of, financial assurance requirements for liabilities arising under U.S. environmental statutes, with a particular emphasis on liabilities associated with natural resource damages (NRDs ...
Boyd, James
core
Optimal fear of floating: the role of currency mismatches and fiscal constraints [PDF]
Evidence suggests that developing countries are much more concerned with stabilizing the nominal exchange rate than developed countries. This paper presents a model to explain this observation, based on the hypotheses that both interventions and ...
Eduardo J.J. Ganapolsky
core

