To see the other types of publications on this topic, follow the link: Financial losses.

Dissertations / Theses on the topic 'Financial losses'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Financial losses.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Guerra, Julio C. "Strategies to minimize financial losses during permanent change of station moves." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1993. http://handle.dtic.mil/100.2/ADA277211.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Kobielieva, T. O. "Formation of compliance program of industrial enterprise." Thesis, Lulu Press, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/39489.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Gomes, Diana Monteiro. "Value relevance of financial assets." Master's thesis, NSBE - UNL, 2009. http://hdl.handle.net/10362/9481.

Full text
Abstract:
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>This study’s proposal is to examine for the Portuguese market, the value relevance of unrealized fair value gains and losses of financial assets, namely for financial instruments at fair value through profit and loss (which includes held-for-trading securities) and for available-for-sale financial assets. The objective is to obtain a perception of how well stock prices and returns reflect the fair value changes of these two financial assets. For
APA, Harvard, Vancouver, ISO, and other styles
4

Elliott, Wynter Brooke. "Reconciling GAAP losses and pro forma profits : effects on investor judgments and decisions /." Thesis, Connect to this title online; UW restricted, 2003. http://hdl.handle.net/1773/8731.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Hughes, Jeremy. "Modeling loan losses a macroeconomic approach." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/853.

Full text
Abstract:
A sound banking system is essential to a well-functioning economy. With the financial crisis beginning in 2007, a renewed interest in the safety of financial institutions has dominated both the political and financial landscape. Mounting loan losses in real estate lending led to the failing of over 460 banks from 2008 to 2012. This crisis is not unique; in fact, the Savings & Loan Crisis of the 1980's to early 1990's led to the closure of 700 savings institutions. Both instances created a panic in financial markets and heavy losses to deposit insurance funds. These losses are ultimately borne
APA, Harvard, Vancouver, ISO, and other styles
6

Freitas, Luiz Eduardo MagalhÃes de. "Operational risks - an application of the method of distribution of aggregate losses: a study of case in financial institution." Universidade Federal do CearÃ, 2005. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1830.

Full text
Abstract:
Universidade Federal do CearÃ<br>This paper demonstrates the application of stochastic process Aggregate Loss Distribution Approach for measure of operational risk in a financial institution in according with the minimal requirement of Basel New Adequacy Capital Framework. The mesure uses the historical behaviour of specific operational losses wich happened in the period from 2001,jan to 2004, dec, caused by frauds in and out the company. The process involves the probability distributions fit to frequency and severity historic loss data, the adjustment validation through the application statis
APA, Harvard, Vancouver, ISO, and other styles
7

Smith, Stephen Eugene. "The characterisation for South African taxation purposes of gains and losses arising from the use of equity financial derivative instruments." Doctoral thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/33998.

Full text
Abstract:
The use of financial derivative instruments has outpaced the development of a comprehensive tax policy framework for these instruments in South Africa. Income character determination relies on common law principles which provide limited certainty within the context of modern portfolio management. How the courts will approach character determination for financial derivative instruments within investment portfolios is uncertain. This thesis considers applicable tax legislation and case law in three common law jurisdictions. The United States, the United Kingdom and Australia provide insight into
APA, Harvard, Vancouver, ISO, and other styles
8

Paredes, Leandro Rocío Margaret. "An internal fraud model for operational losses : an application to evaluate data integration techniques in operational risk management in financial institutions." Doctoral thesis, Pontificia Universidad Católica del Perú, 2016. http://tesis.pucp.edu.pe/repositorio/handle/123456789/7998.

Full text
Abstract:
xv, 153 h. : il. ; 30 cm<br>The handling of external operational loss data by individual banks is one of the longstanding problems in risk management theory and practice. The extant literature has not provided a method to identify the best way to combine internal and external operational loss data to calculate operational risk capital. Hence, to improve the knowledge and understanding of internal-external data combination in operational risk management, this study applied a simulation-based evaluation of well-known data combination techniques such as the scaling, the Bayesian, and the co
APA, Harvard, Vancouver, ISO, and other styles
9

Atsebi, Bédhat Jean-Marc. "Essays on Financial Crises and Growth Surges." Thesis, Université Clermont Auvergne‎ (2017-2020), 2020. http://www.theses.fr/2020CLFAD006.

Full text
Abstract:
Cette thèse étudie deux phénomènes qui ont impacté la trajectoire de développement de plusieurs pays dans le monde : les crises financières et les poussées de croissance. La première partie de cette thèse, composée de deux chapitres (chapitres 1 et 2), analyse les coûts commerciaux et les contractions économiques associés aux crises financières dans les pays en développement et émergents. Elle examine également les canaux de transmission de ces effets et le rôle de l'espace budgétaire dans la relance économique d'après crise. La seconde partie, elle aussi composée de deux chapitres (chapitres
APA, Harvard, Vancouver, ISO, and other styles
10

Back, Lena, and Linnéa Joelsson. "Storbankernas kreditprocess efter finansiella kriser : En undersökning av åtgärderna som gjorts i storbankernas kreditprocesser efter en finanskris." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72869.

Full text
Abstract:
Bakgrund och problemdiskussion: Bankkrisen under 1990-talet och den globala krisen mellan 2007 -2009 har kommit som en kalldusch för de svenska storbankerna, Handelsbanken, Nordea, SEB och Swedbank, vilket har lett till betydande kreditförluster. Kreditförluster är den vanligaste orsaken till bankernas ekonomiska problem vid en finansiell kris då återbetalningsförmågan hos kredittagare försämras, samtidigt som det talar för att finansiella kriser är ett återkommande fenomen idag. Syfte: Syftet med detta examensarbete är att se vilka åtgärder i kreditprocessen som gjorts efter finanskriserna i
APA, Harvard, Vancouver, ISO, and other styles
11

Silva, Fernando Chiqueto da. "Impactos na provisão para devedores duvidosos dos bancos europeus listados na Bolsa de Nova Iorque após a adoção das normas internacionais de contabilidade." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27032009-150621/.

Full text
Abstract:
As pressões impostas pela internacionalização do mercado de capitais favoreceram a decisão do Parlamento da União Européia de impor, por meio do Regulamento nº. 1606/2002, a adoção das normas internacionais de contabilidade na elaboração das demonstrações contábeis consolidadas a partir de 2005 às empresas domiciliadas na União Européia (UE) e listadas em mercados regulamentados. Seguindo o movimento dos mercados internacionais, o Brasil se inicia em uma nova etapa, representada pela busca da convergência das práticas contábeis. Conseqüentemente, uma das primeiras questões que surge durante o
APA, Harvard, Vancouver, ISO, and other styles
12

Zeman, Tomáš. "Posouzení finanční situace podniku pomocí analýzy časových řad." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224871.

Full text
Abstract:
The diploma thesis deals with assessing financial situation of the company MERLINPLUS spol. s r.o. The thesis includes indexes of financial analysis which are expressed by using time series. If the time series has a specific development trend, the data are aligned with the help of regression analysis and a prediction is set for the following two periods.
APA, Harvard, Vancouver, ISO, and other styles
13

Mechler, Reinhard. "Natural disaster risk management and financing disaster losses in developing countries /." Karlsruhe : VVW, 2004. http://catalogue.bnf.fr/ark:/12148/cb39236264t.

Full text
APA, Harvard, Vancouver, ISO, and other styles
14

Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.

Full text
Abstract:
This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The variable used to measure discretionary accruals is a composite variable that consists of two components, one that represents the incentive and the other represents the tool of manipulation. The model is applied to detect earnings management in loss reversal companies for listed companies in Jordan and examine the market re
APA, Harvard, Vancouver, ISO, and other styles
15

Sorley, Matthew G. "Explanatory style and the financial markets, individual risk preference and response to financial loss situations." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape10/PQDD_0016/MQ48411.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
16

Sorley, Matthew G. Carleton University Dissertation Psychology. "Explanatory style and the financial markets; individual risk perference and response to financial loss situations." Ottawa, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
17

Ó, Briain Tomás. "Learning and loss aversion : evidence from a financial betting market." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/25967.

Full text
Abstract:
This research is motivated by a number of open questions in the behavioural finance literature. Firstly, if investors do not learn in a rational Bayesian manner but rather suffer from biases set out in the naïve reinforcement hypothesis, rationality assumptions in individual preference models may not hold. I use a unique longitudinal dataset comprising in excess of 1.5 million fixed-odds financial bets, where bettors perform identical, consecutive decisions which mimic financial choices made in a laboratory, but the use of their own funds departs from the artificiality of an experiment. I pres
APA, Harvard, Vancouver, ISO, and other styles
18

Choi, Diana. "The Effect of Bank Audit Committee Financial Experts on Loan Loss Provision Timeliness." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1531825061474902.

Full text
APA, Harvard, Vancouver, ISO, and other styles
19

Walker, Daniel. "Returns to Buying Winners and Selling Losers: A Look at Cryptocurrencies." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1842.

Full text
Abstract:
This paper is, to my knowledge, one of the first ever to examine the effectiveness of price momentum trading strategies applied to cryptocurrencies. Using aggregate OHLCV (Open, High, Low, Close, Volume) data on cryptocurrency pairs from Poloniex, Bittrex, and Bitfinex, I apply Jegadeesh and Titman’s classic -month/-month momentum trading strategy, reporting annual returns with and without incorporating trading fees. Portfolios are resampled daily, weekly, and monthly, testing lookback and holding periods ranging from one day to one year. The results show that trading cryptocurrencies using mo
APA, Harvard, Vancouver, ISO, and other styles
20

Carvalho, Francisco Albino de. "What is the best accounting method for financial assets?" Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9592.

Full text
Abstract:
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>The possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares available for sale financial assets with financial assets at fair value through profit or loss in terms
APA, Harvard, Vancouver, ISO, and other styles
21

Vieira, Pedro Nuno Rino Carreira. "Attitudes towards risk in financial decision making." Doctoral thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11632.

Full text
Abstract:
Doutoramento em Gestão<br>Risk and attitudes towards risk play a central role in several areas such as economics and psychology. Interestingly, in economics risk attitudes are addressed under the umbrella of the Utility Theory, while in psychology they are measured by psychometric scales. Risk attitudes in financial decision making are here studied under both approaches with the concern of understanding how they are related. So, I propose a conceptual model that explains risk attitudes, I translate to Portuguese the DOSPERT - Domain-Specif Risk- Taking scale and apply it in Portugal and Angol
APA, Harvard, Vancouver, ISO, and other styles
22

Kim, Jin Hwan. "The South Korean financial crisis, debt-leveraged development, liberalization, and a loss of sovereignty." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ59729.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
23

Osetrova, Y. H. "Main directions of Improving Efficiency of Company's Financial Position." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7732.

Full text
APA, Harvard, Vancouver, ISO, and other styles
24

Lund-Jensen, Kasper. "Essays on forecast evaluation and financial econometrics." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:01fb58e7-c857-43ff-998f-7b8e928a49bf.

Full text
Abstract:
This thesis consists of three papers that makes independent contributions to the fields of forecast evaluation and financial econometrics. As such, the papers, chapter 1-3, can be read independently of each other. In Chapter 1, “Inferring an agent’s loss function based on a term structure of forecasts”, we provide conditions for identification, estimation and inference of an agent’s loss function based on an observed term structure of point forecasts. The loss function specification is flexible as we allow the preferences to be both asymmetric and to vary non-linearly across the forecast horiz
APA, Harvard, Vancouver, ISO, and other styles
25

Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

Full text
Abstract:
When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital metho
APA, Harvard, Vancouver, ISO, and other styles
26

Albuquerque, Daniela Reis. "The effect of banking supervision on the recognition and disclosure of impairment of financial assets." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16556.

Full text
Abstract:
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo investiga o papel da supervisão bancária no reconhecimento e divulgação das perdas por imparidade de ativos financeiros. Em concreto, é feita uma comparação das práticas de divulgação entre países cujos supervisores bancários apresentam diferentes abordagens à imparidade do crédito e estabelecida uma relação com o grau de reconhecimento destas perdas. A amostra é constituída por 60 bancos de 15 países da União Europeia. Os respetivos supervisores nacionais foram classificados como intervencionistas/não interven
APA, Harvard, Vancouver, ISO, and other styles
27

Ranganathan, Krishnan Ayengar. "Impact of the Gain/Loss Provisions of Financial Accounting Standard No. 88 on Benefit Settlements." Thesis, University of North Texas, 1991. https://digital.library.unt.edu/ark:/67531/metadc332784/.

Full text
Abstract:
This research analyzes the relationship between specific firm characteristics and firms' settlement/replacement plan decisions under Statement of Financial Accounting Standard No. 88 (FAS88). I examined firms that effected either (i) a settlement of their pension obligations without a benefit plan termination or (ii) a partial termination with a replacement benefit plan or (iii) a complete termination with no replacement of a benefit plan.
APA, Harvard, Vancouver, ISO, and other styles
28

Nicoletti, Allison Kathleen. "The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167.

Full text
APA, Harvard, Vancouver, ISO, and other styles
29

Dao, Hong Trang. "Essays on Accounting for Financial Stability in the Banking Industry." Doctoral thesis, Università degli studi di Padova, 2019. http://hdl.handle.net/11577/3424889.

Full text
Abstract:
The dissertation at hand focuses on the role of accounting in the aftermath of the 2007-2009 financial crisis. Particularly, concerns were raised about the impact of accounting rules, accounting discretions, and dividend payouts on bank behaviour. Consequently, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) set forth their revisions to accounting standards. Furthermore, there is an increased intervention by both the supervisors and regulators. The first working paper titled "Dividends, Loan Loss Provisions, Lending: Early Evidence fro
APA, Harvard, Vancouver, ISO, and other styles
30

Mohamad, Housam. "The impact of international financial reporting standards on earnings quality : EU evidence." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/15830.

Full text
Abstract:
Earnings have numerous properties that can be investigated, including earnings smoothness, abnormal accruals after modelling the accruals process and asymmetric timely loss and gain recognition. In latest decades, as earnings are the main source of firm-specific information for investors, earnings quality has become a significant focus in the financial accounting field. Moreover, high-quality financial reporting helps investors improve decisions and better evaluate firm performance because capital markets depend on the credibility of financial accounting information. The aim of this study inve
APA, Harvard, Vancouver, ISO, and other styles
31

Zheng, Yi. "Essays On Nonparametric Econometrics With Applications To Consumer And Financial Economics." The Ohio State University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=osu1227848134.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

Virgilio, Gianluca. "Is high-frequency trading a threat to financial stability?" Thesis, University of Hertfordshire, 2017. http://hdl.handle.net/2299/18841.

Full text
Abstract:
The purpose of this thesis is: (i) to produce an in-depth data analysis and computer-based simulations of the market environment to investigate whether financial stability is affected by the presence of High-Frequency investors; (ii) to verify how High-Frequency Trading and financial stability interact with each other under non-linear conditions; (iii) whether non-illicit behaviours can still lead to potentially destabilising effects; (iv) to provide quantitative support to the theses, either from the audit trail data or resulting from simulations. Simulations are provided to test whether High
APA, Harvard, Vancouver, ISO, and other styles
33

Лахтіонова, Людмила Анатоліївна, Людмила Анатольевна Лахтионова, Lyudmila Lakhtionova, et al. "Evaluation of the financial results of the Russian Venture Company: a Ukrainian methodology of analysis." Thesis, Tokyo, Japan: Otsuki Press, 2020. http://er.nau.edu.ua/handle/NAU/42195.

Full text
Abstract:
The paper presents a general characteristic of the Russian Venture Company and evaluates its financial results in 2017-2018 according to the financial statements using the latest achievements of the Ukrainian methodology of financial analysis, with IFRS taken into account.<br>В статті надається загальна характеристика Російській венчурній компанії, оцінюються фінансові результати її діяльності за 2017 -2018 рр. за даними фінансового звіту із застосуванням останніх досягнень української методики фінансового аналізу з урахуванням МСФЗ.<br>В статье дается общая характеристика Российской венчурно
APA, Harvard, Vancouver, ISO, and other styles
34

Lopotová, Aneta. "Nastavení a efektivní řízení finančního managementu ve vzdělávací společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205103.

Full text
Abstract:
The aim of the thesis is to analyse and evaluate financial management in the selected training company and to suggest recommendations to improve its efficiency. Specifically, the thesis focuses on financial analysis of two core programs offered by the company, and the overall evaluation of the company`s financial situation. The thesis is divided into four parts, the first part introduces the methods of financial analysis and financial planning. The second part is dedicated to a brief presentation of the selected company, characterization of its programs and its international cooperation. The t
APA, Harvard, Vancouver, ISO, and other styles
35

Tran, Quoc-Tran. "Some contributions to financial market modelling with transaction costs." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090036/document.

Full text
Abstract:
Cette thèse traite plusieurs problèmes qui se posent pour les marchés financiers avec coûts de transaction et se compose de quatre parties.On commence, dans la première partie, par une étude du problème de couverture approximative d’une option Européenne pour des marchés de volatilité locale avec coûts de transaction proportionnelles.Dans la seconde partie, on considère le problème de l’optimisation de consommation dans le modèle de Kabanov, lorsque les prix sont conduits par un processus de Lévy.Dans la troisième partie, on propose un modèle général incluant le cas de coûts fixes et coûts pro
APA, Harvard, Vancouver, ISO, and other styles
36

SPAGNOLETTI, ZEULI EMANUELE. "Loan loss provisioning policies by financial intermediaries between IAS/IFRS and Basel II: the Spanish dynamic provisioning model." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2010. http://hdl.handle.net/2108/1260.

Full text
Abstract:
L’attuale dibattito circa la pro-ciclicità causata dalle politiche di accantonamento per perdite su crediti operate dalle banche e gli effetti combinati del Nuovo Accordo sul Capitale di Basilea II e i Principi Contabili Internazionali IAS/IFRS, suggerisce una profonda analisi delle politiche di accantonamento operate dalle banche e sui loro effetti in termini di riduzione e/o eliminazione della pro-ciclicità dei prestiti da queste effetuati. Il principale obiettivo di questo paper è quello di descrivere la relazione che lega alcuni modelli di accantonamento per perdite su crediti adottati da
APA, Harvard, Vancouver, ISO, and other styles
37

Pence, Jessica. "The Deadweight Loss of Equity-Based Compensation." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/947.

Full text
Abstract:
In order to maximize shareholder value, firms attempt to align the incentives of the executives with those of the shareholders by giving them equity as a portion of their compensation package. The terms associated with this equity compensation forces the executives to hold undiversified portfolios, resulting in a sizeable deadweight loss. This paper uses the formula developed by Meulbroek (2001)1 to calculate the dollar value of this deadweight loss, in order to quantify the costs associated with equity-based compensation. We find that the 56 executives in our data set have a combined deadweig
APA, Harvard, Vancouver, ISO, and other styles
38

Rosenberg, Josh. "The Effect Of Tax Loss Harvesting On Momentum In The U.S. Stock Market: An Intra Industry Group Study." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/956.

Full text
Abstract:
It is well understood through previous literature that strategies, which buy past winning stocks and sell past losing stocks, can generate significant positive returns. This phenomenon is known as the momentum effect in the stock market. Furthermore, there is a common accounting practice used by portfolio managers called tax loss harvesting.Tax loss harvesting is the practice of selling a security in order to create a benefit for tax purposes. This paper attempts to build upon previous literature by explaining why the momentum effect is different at the beginning of the calendar year than in t
APA, Harvard, Vancouver, ISO, and other styles
39

Jaššáková, Tereza. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223852.

Full text
Abstract:
The Master´s thesis focuses on the financial situation evaluation of the particular company, specifically in the period of years from 2006 to 2011, supported by the selected financial analysis indicators. It deals with an analysis of the firm and problems it faces to. Moreover, it brings a number of possible suggestions, which could improve the financial stability of the company in next years.
APA, Harvard, Vancouver, ISO, and other styles
40

Monah, Abraham, and Osedebamen Okojie. "The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28016.

Full text
Abstract:
Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. We examine this abnormal behavior in the financial statements prepared under US GAAP and IFRS. Specifically, we try to find the differences in managerial opportunistic behavior that might exist in the two accounting regimes. We also examine the micro economy and regulatory factors that might influence the earnings be
APA, Harvard, Vancouver, ISO, and other styles
41

Charles-Cadogan, Godfrey. "Essays on statistical economics with applications to financial market instability, limit distribution of loss aversion, and harmonic probability weighting functions." Doctoral thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20949.

Full text
Abstract:
This dissertation is comprised of four essays. It develops statistical models of decision making in the presence of risk with applications to economics and finance. The methodology draws upon economics, finance, psychology, mathematics and statistics. Each essay contributes to the literature by either introducing new theories and empirical predictions or extending old ones with novel approaches .The first essay (Chapter II) includes, to the best of our knowledge, the first known limit distribution of the myopic loss aversion (MLA) index derived from micro-foundations of behavioural economics.
APA, Harvard, Vancouver, ISO, and other styles
42

Zumrová, Olga. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222320.

Full text
Abstract:
The graduation thesis at first acquaints readers with the theory of financial planning. Further, it contains basic informations about the company DAKO-CZ, a. s. and an evaluation its economic situation by means of a financial analysis. The graduation thesis subsequently puts together a short-term financial plan of company for the year 2009.
APA, Harvard, Vancouver, ISO, and other styles
43

Кузнєцова, Наталія Володимирівна. "Методи і моделі аналізу, оцінювання та прогнозування ризиків у фінансових системах". Doctoral thesis, Київ, 2018. https://ela.kpi.ua/handle/123456789/26340.

Full text
Abstract:
Роботу виконано в Інституті прикладного системного аналізу Національного технічного університету України «Київський політехнічний інститут імені Ігоря Сікорського».<br>У дисертаційній роботі розроблено системну методологію аналізу та оцінювання фінансових ризиків, яка ґрунтується на принципах системного аналізу та менеджменту ризиків, а також запропонованих принципах адаптивного та динамічного менеджменту ризиків. Методологія включає: комбінований метод обробки неповних та втрачених даних, ймовірнісно-статистичний метод оцінювання ризику фінансових втрат, динамічний метод оцінювання ризи
APA, Harvard, Vancouver, ISO, and other styles
44

Купрієнко, В. А. "Дослідження фінансових результатів діяльності підприємств малого бізнесу в Україні". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/25052.

Full text
Abstract:
Купрієнко, В. А. Дослідження фінансових результатів діяльності підприємств малого бізнесу в Україні : випускна кваліфікаційна робота : 072 "Фінанси, банківська справа та страхування" / В. А. Купрієнко ; керівник роботи О. М. Парубець ; НУ "Чернігівська політехніка", кафедра фінансів, банківської справи та страхування. – Чернігів, 2021. – 87 с.<br>Об’єктом дослідження виступають підприємства малого бізнесу України. Предметом дослідження ВКР є фінансові відносини в сфері підприємств малого бізнесу. Мета кваліфікаційної роботи полягає в дослідженні та розробці заходів щодо покращення фінансових р
APA, Harvard, Vancouver, ISO, and other styles
45

Křížková, Simona. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319238.

Full text
Abstract:
This diploma thesis deals with creation of financial plan for company IMI International, Ltd. The theoretical part defines basic concept of financial analysis and financial plan and their methods of processing. The practical part evaluates financial situation of company with usage of selected methods from financial analysis and accounting data from the years 2010 – 2015. Based on the information from financial analysis is prepared financial plan for next period 2016 - 2020.
APA, Harvard, Vancouver, ISO, and other styles
46

Якименко, Е. С. "Розвиток банківського споживчого кредитування в Україні". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/25055.

Full text
Abstract:
Якименко, Е. С. Розвиток банківського споживчого кредитування в Україні : випускна кваліфікаційна робота : 072 "Фінанси, банківська справа та страхування" / Е. С. Якименко ; керівник роботи О. О. Тарасенко ; НУ "Чернігівська політехніка", кафедра фінансів, банківської справи та страхування. – Чернігів, 2021. – 90 с.<br>Об’єктом дослідження виступають банки України. Предметом дослідження ВКР є фінансові відносини в сфері банків. Мета кваліфікаційної роботи полягає в дослідженні та розробці заходів щодо покращення фінансових результатів банків України. Завдання роботи : - розкрити сутність та ос
APA, Harvard, Vancouver, ISO, and other styles
47

Kotlanová, Tereza. "Finanční analýza a návrh finančního plánu vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205213.

Full text
Abstract:
The subject of Diploma thesis is to compile long-term financial plan for ALTREVA Inc. dealing with the production of work and protective clothing for the period from 2015 to 2018. The assembly planned statements preceded by analysis of financial health for the period 2010-2014 using conventional financial analysis tools. In the theoretical part is basic knowledge related to financial analysis and financial long-term planning. The practical part is devoted to the characteristics of the company and assessment of its current financial situation. Based on the thesis findings and objectives of the
APA, Harvard, Vancouver, ISO, and other styles
48

CHEN, MIN. "LOSS OF ANALYST COVERAGE IN THE U.S. AND AROUND THE WORLD." Kent State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=kent1438005872.

Full text
APA, Harvard, Vancouver, ISO, and other styles
49

Бабенко, В. Г. "Страхування фінансових ризиків як механізм надання гарантій суб’єктам підприємницької діяльності". Thesis, Таврійська державна агротехнічна академія, 2007. http://essuir.sumdu.edu.ua/handle/123456789/51597.

Full text
Abstract:
Дисертація присвячена науковому обґрунтуванню і розробці методичних підходів і практичних рекомендацій щодо удосконалення страхового захисту суб’єктів підприємницької діяльності від фінансових ризиків. У роботі проаналізовано достатність теоретико-методологічного забезпечення страхування фінансових ризиків. На основі семантичного аналізу існуючого категоріального розуміння фінансового ризику сформульовано його категоризоване визначення, доповнено класифікацію і типологію фінансових ризиків. Виявлено необхідність і напрями удосконалення нормативно-правового забезпечення страхування фінансових р
APA, Harvard, Vancouver, ISO, and other styles
50

Колісник, Іван Петрович, та I. Kolisnyk. "Фінансово-економічна оцінка управління ризиками підприємства з метою забезпечення його конкурентоспроможності (на прикладі, ПАТ «Тера»)". Master's thesis, Тернопільський національний технічний університет імені Івана Пулюя, 2019. http://elartu.tntu.edu.ua/handle/lib/31133.

Full text
Abstract:
Об’єкт дослідження – здійснення загальної фінансової оцінки ефективності забезпечення виробничо-господарського стану ПАТ «Тера». Мета дослідження – теоретико-практичне представлення та обгрунтування основних напрямів управління ризиками ПАТ «Тера» з метою забезпечення його конкурентоспроможності. Методи дослідження: історико-логічний; теоретико-економічний; аналіз економічних явищ; аналізу та синтезу; деталізації; фінансовий аналіз; статистичний аналіз; порівняльний; аналітичний; формалізації; причинно-наслідковий; фінансово-економічного моделювання тощо. В даній роботі представлено теоретично
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!