Studies and Scientific Researches: Economics Edition, 2009 The items of information within the financial statements are presented with a general purpose, in order to satisfy the needs of all categories of users but, in this paper, we decided that, starting from the financial statements, we could approach the ...
Aristita Rotila
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The Shifting Composition of External Liabilities [PDF]
What determines the composition of external liabilities, both across countries and over time? More specifically, which countries account for the massive increase in equity-like liabilities (foreign direct investment and portfolio equity), especially ...
André Faria +3 more
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PENGARUH ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]
, 2016 This study aims to examine the effect of deferred tax assets and liabilities for future current tax over a two-year period (t+1, t+2). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based ...
FEBRYANA, Anisa Rahma, LAKSITO, Herry
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Pension Liabilities and Generational Relations: The Case of Vietnam [PDF]
In the next fifty years, according to the United Nations Population Prospect (2004), an aging population is expected in Vietnam. The operation of a pay-as-you-go defined benefit pension scheme will inevitably elevate pension liabilities.
Giang, Thanh Long
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Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право»Introduction. The article is aimed at studying the legal regulation of the obligation of political parties to submit a report on their property, income, expenses and financial liabilities.
Hanna Zubenko
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Financial structure and the transmission of monetary shocks: preliminary evidence for the Czech Republic, Hungary and Poland [PDF]
The paper analyses the financial structure of the private sector in the Czech Republic, Hungary and Poland and assesses its implications for the monetary transmission mechanism.
Alessio Anzuini, Aviram Levy
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Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation [PDF]
This paper contrasts and empirically tests two different views of corporate pension policy: the traditional view that pension funds are managed without regard to either corporate financial policy or the interests of the corporation and its shareholders ...
Jay O. Light +3 more
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PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011) [PDF]
, 2015 This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3).
SARI, Reny Kartika, ZULAIKHA, Zulaikha
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Now how large is the safety net? [PDF]
According to estimates done by researchers at the Richmond Fed, the federal financial safety net covered $25 trillion in liabilities, or 59 percent of all financial liabilities, at the end of 2008.
Jeffrey M. Lacker, John A. Weinberg
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Where Did All The Borrowing Go? A Forensic Analysis of the U.S. External Position [PDF]
The deterioration in the U.S. net external position in recent years has been much smaller than the extensive net borrowing associated with large current account deficits would have suggested.
Philip R. Lane and Gian Maria Milesi-Ferretti
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