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Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
Tax Aspects of Mergers and Cross-Border Mergers
Cross-border mergers Take over losses Tax aspects
2016/1/27
The paper concentrates on tax aspects of merger with a special attention to cross-border ones. Despite the fact that Directive, which set the conditions for mergers, business investment and exchange r...
Liquidity Ratios of Polish Commercial Banks
Commercial banks. Liquidity ratio Liquidity risk
2016/1/27
As liquidity problems of some banks during global financial crisis reemphasized, liquidity is very important for functioning of financial markets and the banking sector. The aim of this paper is there...
Hedge Funds and their (Non)regulation
Alternative investment funds managers Global financial crisis Hedge funds Institutional investors Regulation and supervision
2016/1/27
The objective of this contribution is not only to explain the position of institutional investors on global capital markets, but also evaluate their impact on the operation of financial systems. The c...
Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries
Family benefits Support of the families with children Taxes
2016/1/27
Governments usually try to use fiscal instruments to support the families with children. However, fiscal instruments also affect the work effort and labour demand. Problems associated with (de)stimula...
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...
ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
Financial leverage IAS/IFRS Return on equity
2016/1/27
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statem...
Structural Determinants of the Total Loans Volume in the Czech Republic
Banking sector Concentration Interest rate Ordinary least squares (OLS)
2016/1/27
The aim of this paper is to analyze the structural determinants of the total loans volume in the Czech banking sector. Analysis of five selected characteristics is realized in period 2000-2008. It use...
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...
Revising Commitments: Field Evidence on the Adjustment of Prior Choices
commitment hyperbolic preferences lab experiment
2015/9/18
We implement an artefactual field experiment in rural Malawi to study revisions
of prior choices regarding future income receipts. This allows examination of
intertemporal choice revision and its de...
Comments on ‘The Financial System and Economic Performance’ by Robert C. Merton
Financial System Economic Performance
2015/8/4
Comments on ‘The Financial System and Economic Performance’ by Robert C. Merton.
Comments on ‘Multi-country Modeling of Financial Markets’ by J. Helliwell, J. Cockerline, and Robert Lafrance
Multi-country Modeling Financial Markets
2015/8/4
Comments on ‘Multi-country Modeling of Financial Markets’ by J. Helliwell, J. Cockerline, and Robert Lafrance.
Implications of the Globalization of World Financial Markets: An Overview
Implications World Financial Markets
2015/8/4
Implications of the Globalization of World Financial Markets: An Overview.
Introduction to Policy Panel.