CHAPTER 7
... Balance of Accounts Receivable Control account$5478 Total of schedule of debtors$2896 Balance of Accounts Payable Control account$7368 Total of schedule of creditors$4034 Because the schedules and control account balances do not agree, an investigation was carried out. The following errors and omiss ...
... Balance of Accounts Receivable Control account$5478 Total of schedule of debtors$2896 Balance of Accounts Payable Control account$7368 Total of schedule of creditors$4034 Because the schedules and control account balances do not agree, an investigation was carried out. The following errors and omiss ...
Impairment Measurement of the impairment loss: Debt
... The accounting requirements applicable to small and medium-sized entities (SMEs) are set out in the International Financial Reporting Standard (IFRS) for SMEs, which was issued by the IASB in July 2009. The IFRS Foundation, the authors, the presenters and the publishers do not accept responsibility ...
... The accounting requirements applicable to small and medium-sized entities (SMEs) are set out in the International Financial Reporting Standard (IFRS) for SMEs, which was issued by the IASB in July 2009. The IFRS Foundation, the authors, the presenters and the publishers do not accept responsibility ...
French Mid-Market Companies Display Financial
... However, our study shows that many mid-market firms tend to offset this higher volatility by maintaining more conservative financial policies. This is illustrated by lower leverage ratios compared to large French and European corporates and larger cash holdings on average compared to large European ...
... However, our study shows that many mid-market firms tend to offset this higher volatility by maintaining more conservative financial policies. This is illustrated by lower leverage ratios compared to large French and European corporates and larger cash holdings on average compared to large European ...
Sovereign and corporate credit risk
... in our sample. Sovereign CDS spreads are essentially nil for the first three quarters of 2008 and ramp up after September 2008 —a result of the financial crisis and the consequent bank bailout policies adopted by most governments— reaching levels of 100—200 basis points (bps) at the beginning of 20 ...
... in our sample. Sovereign CDS spreads are essentially nil for the first three quarters of 2008 and ramp up after September 2008 —a result of the financial crisis and the consequent bank bailout policies adopted by most governments— reaching levels of 100—200 basis points (bps) at the beginning of 20 ...
Country Spreads and Emerging Countries: Who Drives Whom?
... If in reality country interest rates responded countercyclically to domestic conditions in emerging economies, then the findings of Neumeyer and Perri (2001) would be better interpreted as an upper bound on the contribution of country interest rates to business cycle fluctuations in emerging countri ...
... If in reality country interest rates responded countercyclically to domestic conditions in emerging economies, then the findings of Neumeyer and Perri (2001) would be better interpreted as an upper bound on the contribution of country interest rates to business cycle fluctuations in emerging countri ...
FinancingPatterns Aug2004-revisions - Research portal
... informal financing does little to relax financial constraints faced by small firms in developing economies. Moreover, we find that small firms do not use disproportionately more leasing or trade finance compared to larger firms. In particular, financing from these sources does not fill in the financ ...
... informal financing does little to relax financial constraints faced by small firms in developing economies. Moreover, we find that small firms do not use disproportionately more leasing or trade finance compared to larger firms. In particular, financing from these sources does not fill in the financ ...
HOW THE FLAWS OF BASEL II LED TO THE COLLAPSE OF BEAR
... business similar to any other commercial enterprise.15 As a result, the advocates of this position assert that investment banks should be subject to the same regulatory oversight as any other business.16 Such oversight is often relaxed or entirely nonexistent. Nonetheless, every nation in the world ...
... business similar to any other commercial enterprise.15 As a result, the advocates of this position assert that investment banks should be subject to the same regulatory oversight as any other business.16 Such oversight is often relaxed or entirely nonexistent. Nonetheless, every nation in the world ...
NBER WORKING PAPER SERIES COUNTRY SPREADS AND EMERGING COUNTRIES: WHO DRIVES WHOM?
... If in reality country interest rates responded countercyclically to domestic conditions in emerging economies, then the findings of Neumeyer and Perri (2001) would be better interpreted as an upper bound on the contribution of country interest rates to business cycle fluctuations in emerging countri ...
... If in reality country interest rates responded countercyclically to domestic conditions in emerging economies, then the findings of Neumeyer and Perri (2001) would be better interpreted as an upper bound on the contribution of country interest rates to business cycle fluctuations in emerging countri ...
the relationship betweeen financial leverage and
... objective a descriptive research design was used. The study considered firms that have been listed on the NSE for the past five years and utilized secondary data obtained from the period 2010-2015. Data was collected from 47 listed firms which represented a response rate of 73 percent. This was cons ...
... objective a descriptive research design was used. The study considered firms that have been listed on the NSE for the past five years and utilized secondary data obtained from the period 2010-2015. Data was collected from 47 listed firms which represented a response rate of 73 percent. This was cons ...
Determinants of Capital Structure: Evidence from a Major
... been extensive theoretical work on the determinants of firms’ capital structures. Already by the early 1980s, these efforts culminated in the development of the two major theories of capital structure. In the (static) trade-off theory, firms trade off tax savings from debt financing against deadweig ...
... been extensive theoretical work on the determinants of firms’ capital structures. Already by the early 1980s, these efforts culminated in the development of the two major theories of capital structure. In the (static) trade-off theory, firms trade off tax savings from debt financing against deadweig ...
GOLDEN STAR RESOURCES LTD (Form: 10-Q/A
... stripping rates at Bogoso/Prestea, equipment replacement at Wassa, our expansion plans for Bogoso/Prestea and related permitting and capital costs, cash requirements and sources, production capacity, operating costs and gold recoveries. The following, in addition to the factors described under "Risk ...
... stripping rates at Bogoso/Prestea, equipment replacement at Wassa, our expansion plans for Bogoso/Prestea and related permitting and capital costs, cash requirements and sources, production capacity, operating costs and gold recoveries. The following, in addition to the factors described under "Risk ...
Theories of Foreign Direct Investment
... shifting among national markets rapidly. They are a big factor in rapid growth in new equity markets in developing countries, suggesting that financial liberalization can attract significant amounts of capital. Their abrupt reversal can play a role in currency crises, such as those in Mexico, Argent ...
... shifting among national markets rapidly. They are a big factor in rapid growth in new equity markets in developing countries, suggesting that financial liberalization can attract significant amounts of capital. Their abrupt reversal can play a role in currency crises, such as those in Mexico, Argent ...
Market Risk, Mortality Risk, and Sustainable Retirement
... to meet living expenses; see Kingston (2000) for more on this point.) While some simple rules of thumb have been expressed—for instance, Bodie and Crane (1997) and Booth (2004) note that investors often set the stock allocation in their portfolios equal 100 minus the their age—a wide variety of opti ...
... to meet living expenses; see Kingston (2000) for more on this point.) While some simple rules of thumb have been expressed—for instance, Bodie and Crane (1997) and Booth (2004) note that investors often set the stock allocation in their portfolios equal 100 minus the their age—a wide variety of opti ...
NBER WORKING PAPER SERIES AND CAPITAL STRUCTURE
... firms rarely default, which makes the model-generated spreads sensitive to small measurement errors in the conditional default probabilities.2 This model explicitly connects the conditional default probabilities to macroeconomic conditions and firm cash flows through firms’ endogenous decisions, thu ...
... firms rarely default, which makes the model-generated spreads sensitive to small measurement errors in the conditional default probabilities.2 This model explicitly connects the conditional default probabilities to macroeconomic conditions and firm cash flows through firms’ endogenous decisions, thu ...
Monthly Bulletin April 2014
... about future monetary policy: clarity regarding the central bank’s objective, and clarity about the monetary policy strategy it adopts to achieve that objective. The reasons for this are twofold. First, ensuring clarity with regard to the central bank’s objective and strategy serves the purpose of m ...
... about future monetary policy: clarity regarding the central bank’s objective, and clarity about the monetary policy strategy it adopts to achieve that objective. The reasons for this are twofold. First, ensuring clarity with regard to the central bank’s objective and strategy serves the purpose of m ...
Capital Flows to Asia and Latin America, 1950-2007
... We first construct time series of these wedges using an estimated version of the model together with panel data that is constructed using country-specific, historical sources. We then conduct a variety of experiments in changing the values of specific wedges, and their stochastic processes, to corre ...
... We first construct time series of these wedges using an estimated version of the model together with panel data that is constructed using country-specific, historical sources. We then conduct a variety of experiments in changing the values of specific wedges, and their stochastic processes, to corre ...
Behavioral Simulations: Using agent
... environmental conditions. One example is modeling the behaviors of retired policyholders if the current low interest rate environment continues for a prolonged period of time; conversely, modeling what would be the impact on this same cohort if there is a sudden shift to very high interest rates and ...
... environmental conditions. One example is modeling the behaviors of retired policyholders if the current low interest rate environment continues for a prolonged period of time; conversely, modeling what would be the impact on this same cohort if there is a sudden shift to very high interest rates and ...
Chapter 4, January 2010
... zones. Because, typically, they have laws that differ from the primary territories of the individual governments, the zone could be considered an economic territory in its own right. Because the number of enterprises in these zones typically is small, however, it may be preferred to split the enterp ...
... zones. Because, typically, they have laws that differ from the primary territories of the individual governments, the zone could be considered an economic territory in its own right. Because the number of enterprises in these zones typically is small, however, it may be preferred to split the enterp ...