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Financial crisis and the relative productivity dynamics of the biotechnology industry:Evidence from the Asia-Pacific countries
Asia-Pacific biotechnology catch-up generalized metafrontier Malmquist productivity index
2017/2/21
The dynamics of the corporate-level performance growth can reflect the pattern of the firms’ reaction at the financial crisis moment. We employed the generalized metafrontier Malmquist productivity in...
Factors determining the financial structure of Czech and Slovak agricultural enterprises
comparison external factors of macro-environment indebtedness of agricultural enterprises internal corporate factors
2017/2/21
The financial structure of enterprises is constantly a subject of research of many academics. Despite the fact that many scientific studies deal with this area of financial management, the research is...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Fair value Financial placement Historical cost Insurance Technical reserves
2016/1/27
Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affect...
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
Acquisition Acquisition method, Commercial law Financial Accounting Measurement base Merger Purchase method
2016/1/27
In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, fi...
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
An Analysis of the Dependence of the Spanish Fisheries Industry on the Financial Instrument for Fisheries Guidance
FIFG Financial analysis Fisheries
2016/1/26
Fisheries are an important economic sector in the EU subject to an important restructuring in the most recent years. The Financial Instrument for Fisheries Guidance (FIFG) has been the tool deployed b...
Sustainability of Microfinance Institutions in Financial Crisis
Financial crisis MFIs Microcredit Microfinance
2016/1/26
The aim of this paper is to clarify the problems of microfinance and the sustainability of microfinance institutions (MFI) in financial crisis. We find, that MFIs are often considered as one of the mo...
Trends and Developments in the European Financial Sector
Cross-border extension Deregulation European financial system Mergers and acquisitions Regulating barriers Structural change
2016/1/26
The international tendency towards the deregulation of restrictions and administrative settlements has suppressed the barriers between national financial markets. The adoption of a common currency and...
Institutional Arrangement of Financial Markets Supervision: The Case of the Czech Republic
Financial conglomerates Financial markets Financial supervision Integration of supervision
2016/1/26
The paper deals with institutional arrangement of financial supervision in the Czech Republic. Financial markets are composed of partial financial segments specialized in individual types of financial...
Dear readers, in September, the summer holiday ended, then the time for autumn has began and financial crisis has visited us. On 15th September, 2008 Lehman Brothers Holdings Inc. announced it intende...
Tariff Retaliation versus Financial Compensation in the Enforcement of International Trade Agreements
Dispute Settlement WTO Tariffs Monetary Fines Bonds Concessions Reciprocity Policy Coordination
2015/9/22
We analyze whether financial compensation is preferable to the current system of dispute settlement in the World Trade Organization that permits member countries to impose retaliatory tariffs in respo...
We investigate the relationship between foreign direct ownership of firms and firm- and regionhighly robust, relationship between firm-level foreign ownership and volatility of value...