Results 71 to 80 of about 338,561 (210)

STUDY ON INTERNAL CONTROL OF SUPPLIERS AND CUSTOMERS IN A CONSTRUCTION COMPANY [PDF]

open access: yesAnnals 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  

Pricing of fair value instruments reported under International Financial Reporting Standards 7: South African setting

open access: yesSouth 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
doaj   +1 more source

How large has the federal financial safety net become? [PDF]

open access: yes
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]

open access: yes
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  

Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta

open access: yesJurnal 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

open access: yesФинансы: 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

Financial intermediaries, leverage ratios, and business cycles [PDF]

open access: yes
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]

open access: yesمطالعات 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 Assurance Rules and Natural Resource Damage Liability: A Working Marriage? [PDF]

open access: yes
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]

open access: yes
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  

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