Non-financial assets

This study examines the impact of board structure on financial leverage decisions, as measured by the ratio of total debt to total assets, of nonfinancial firms listed on the Ho Chi Minh City Stock Exchange. Based on a dataset of 1,592 observations collected from 199 firms for the period from 2012 to 2019, the analysis shows a correlation between board characteristics and a firm’s financial leverage.

25p cothumenhmong9 04-01-2021 14 3   Download

Lecture Personal financial planning – Chapter 8: Nonfinancial investments. The household can be separated into financial and nonfinancial investments. Nonfinancial investments are the real and human-related assets that contribute importantly to your household portfolio.

42p thuongdanguyetan03 18-04-2020 23 2   Download

The study examines whether the market capitalization and trading volume could be the determinants of the commercial banks profitability in Jordan and then to evaluate which performance measure between returns on assets (ROA) and returns on equity (ROE) is better to be used in measuring the profitability of those banks. Two Multiple regression models are used to examine these relationships for 13 Jordanian commercial banks within 2009-2013.

10p trinhthamhodang2 21-01-2020 21 4   Download

(bq) part 1 book "the essentials of finance and accounting for nonfinancial managers" has contents: the balance sheet, the income statement, the statement of cash flows, key financial ratios, using return on assets to measure profit centers, overhead allocations, analysis of business profitability,...and other contents.

155p bautroibinhyen21 14-03-2017 56 2   Download

Tham khảo sách 'government finance statistics yearbook', tài chính - ngân hàng, ngân hàng - tín dụng phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

586p thuymonguyen88 07-05-2013 52 9   Download

The 2005 Government Finance Statistics Yearbook (GFS Yearbook), contains detailed data on revenue, expense, transactions in assets and liabilities, and stocks of assets and liabilities for the general government sector and its subsectors. The data and related information are presented in world, country, and institutional tables for 130 reporting countries presented in the framework of the Government Finance Statistics Manual 2001 (GFSM 2001).

586p haiduong_1 03-04-2013 50 7   Download

The 2007 Government Finance Statistics Yearbook (GFS Yearbook) contains detailed data on revenue, expense, transactions in assets and liabilities, and stocks of assets and liabilities of general government and its subsectors. Data are presented in world and country tables for all reporting countries in the framework of the Government Finance Statistics Manual, 2001 (GFSM 2001).1 Corresponding metadata are provided in country specific institutional tables.

585p haiduong_1 03-04-2013 73 6   Download

We take corporate income (profits) as a measure of the increase in the "economic power" of the equity holders of the firm. To be fully consistent with a Haig-Simons accrual definition of income, as we argued in our previous study, depreciablea ssets and inventoriess hould be carriedo n balances heetsa t theirc urrentm arketv alue.F urther,a ny reala ppreciation or depreciationo f these assetsr elativet o the generalp ricel evel shouldb e computeda s income.

52p bin_pham 06-02-2013 47 4   Download

The capital-maintenance definition of income is briefly summarized by Pigou: From the joint work of the whole mass of productive factors there comes an (annual) in-flowing stream of output. This is gross real income. When what is required to maintain capital intact is subtracted from this there is left net real income.' This definition makes absolutely no reference to financial liabilities. One could argue that, to be consistent with the accounting treatment of physical assets under this concept, the firm's short position on bonds should be handled with a LIFO-type procedure.

55p bin_pham 06-02-2013 62 6   Download