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Journal articles on the topic 'Liabilitie'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Septiawan, Eky, Yohan H. Wibowo, and Hendryadi Hendryadi. "DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE." AKURASI: Jurnal Riset Akuntansi dan Keuangan 2, no. 2 (2020): 95–104. http://dx.doi.org/10.36407/akurasi.v2i2.193.

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This study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article.

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Resvilia, Della Heti, Agnes Susana Merry Purwanti, and Yohanes Suharsana. "The Effect of Liquidity and Company Size on Tax Avoidance in the Wholesale and Retail Trade Sub-Sector on the IDX." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 15, no. 1 (2012): 59–73. http://dx.doi.org/10.47768/gema.v15.n1.202308.

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The contribution of every taxpayer, both corporate and individual, to the state must submit an annual tax return. The higher the incoming income, the higher the amount of tax that must be paid by each taxpayer. It can lead to tax avoidance. Tax avoidance is an attempt to reduce the legal tax liability, causing many people and even businesses to engage in tax avoidance. The purpose of this study is to determine the effect of company liquidity and company size towards tax avoidance. Sample of this study were 54 companies in the wholesale and retail trading sub-sector of the Indonesian stock mark

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3

Bakmaz, Zübeyir. "Limited Şirket Vergi Borçlarının Ödenmesinde Ortakların Sorumluluğu." Uluslararası Sosyal, Siyasal ve Mali Araştırmalar Dergisi (USSMAD) 2, no. 1 (2022): 12–33. https://doi.org/10.5281/zenodo.6850134.

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<em>Performance of types of transactions by the limited liability companies subject to taxation leads them to be held as responsible as a result of execution of formal and pecuniary tax liabilities. However, the performance of the said tax liabilities must be fulfilled by their authorized organs in relation to these companies. In case of non-performance or incomplete performance of tax liabilities, secondary liability is involved. Tax law has regulated the liability practice of limited liability companies in pecuniary and formal tax debts as a special norm. When such special norms are examined

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4

Kahiya, Eldrede T. "Export barriers as liabilities: near perfect substitutes." European Business Review 29, no. 1 (2017): 61–102. http://dx.doi.org/10.1108/ebr-12-2015-0160.

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Purpose This study aims to use analogical reasoning to draw a conceptual link between liabilities in International Business (IB) and export barriers. Design/methodology/approach Following a review of 130 articles on export barriers, the study develops and applies a “liabilities” metonymy to connect the source construct (liabilities in the IB) and target subject (export barriers). Findings Liabilities in the IB map to export barriers, and the concepts of liability of foreignness, liability of outsidership, liability of newness and liability of smallness can substitute export barriers. Practical

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Ketelaars, Martijn, Peter Borm, and Marieke Quant. "Decentralization and mutual liability rules." Mathematical Methods of Operations Research 92, no. 3 (2020): 577–99. http://dx.doi.org/10.1007/s00186-020-00725-7.

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AbstractThis paper builds on the recent work of Groote Schaarsberg et al. (Math Methods Oper Res 87(3):383–409, 2018) on mutual liability problems. In essence, a mutual liability problem comprises a financial network in which agents may have both monetary individual assets and mutual liabilities. Here, mutual liabilities reflect rightful monetary obligations from past bilateral transactions. To settle these liabilities by reallocating the individual assets, mutual liability rules are analyzed that are based on centralized bilateral transfer schemes which use a certain bankruptcy rule as its le

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Nuriasari, Selvia. "Analisa Rasio Likuiditas Dalam Mengukur Kinerja Keuangan PT. Mustika Ratu, Tbk (Tahun 2010-2016)." Jurnal Riset Bisnis dan Investasi 4, no. 2 (2018): 1–9. http://dx.doi.org/10.35313/jrbi.v4i2.1181.

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Financial ratio analysis is very important for company, one of which is management that need to analysis of financial performance and the results are used to design business plan, evaluate management and company performance. Liquidity ratio is one of the financial ratios used with the aim of measuring the ability of a company to pay a current liability. and to measure the company's ability to finance the company's operating activities. PT. Mustika Ratu, Tbk is was one of the national companies in the manufacturing sector of herbal medicine, cosmetics and ingredients for beauty care which exper

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Nuriasari, Selvia. "Analisa Rasio Likuiditas Dalam Mengukur Kinerja Keuangan PT. Mustika Ratu, Tbk (Tahun 2010-2016)." Jurnal Riset Bisnis dan Investasi 4, no. 2 (2018): 1. http://dx.doi.org/10.35697/jrbi.v4i2.1181.

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Financial ratio analysis is very important for company, one of which is management that need to analysis of financial performance and the results are used to design business plan, evaluate management and company performance. Liquidity ratio is one of the financial ratios used with the aim of measuring the ability of a company to pay a current liability. and to measure the company's ability to finance the company's operating activities. PT. Mustika Ratu, Tbk is was one of the national companies in the manufacturing sector of herbal medicine, cosmetics and ingredients for beauty care which exper

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Fitri, Andina Dwitya, Nurnasrina Nurnasrina, and Syahfawi Syahfawi. "Ruang Lingkup Asset And Liabillity Management (ALMA)." JAWI : Journal of Ahkam Wa Iqtishad 2, no. 1 (2024): 282–90. https://doi.org/10.5281/zenodo.10775816.

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<em>An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effect

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9

Ma, Xiao. "Regulating peer-to-peer technology in China: inspiration from the United Kingdom." Queen Mary Journal of Intellectual Property 8, no. 4 (2018): 290–312. http://dx.doi.org/10.4337/qmjip.2018.04.02.

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During the past decade, China has learnt from the experience of the United States and developed a series of legal instruments to address the digital challenges of massive copyright infringement. These efforts have established a joint tort liability system under which network service providers (NSPs) share joint liability with direct infringing users under certain conditions. Under this system, NSPs bear aiding or abetting liabilities which correspond to the United States’ contributory and inducement liabilities. However, when facing peer-to-peer (P2P) technology, the fault-centred approach man

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10

NOVY-MARX, ROBERT. "Economic and financial approaches to valuing pension liabilities." Journal of Pension Economics and Finance 14, no. 2 (2015): 144–50. http://dx.doi.org/10.1017/s1474747214000468.

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AbstractFinancial economics holds that payment streams should be valued using discount rates that reflect the cash flows’ risks. In the case of pension liabilities, the appropriate discount rate for a pension fund's liabilities is the expected rate of return on a portfolio that would be held under a liability-driven investment policy. The valuation of defined benefit pension obligations involves choices revolving around deciding: (1) what future benefit payments to recognize today (i.e., which liability concept to use); and (2) from whose point of view to value the liabilities. Moving towards

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Ma, Yuanyuan. "Shareholder Litigation and the Information Content of Management Voluntary Disclosure." Accounting Review 95, no. 5 (2019): 279–98. http://dx.doi.org/10.2308/accr-52651.

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ABSTRACT I study the information content of management voluntary disclosures disciplined by shareholder litigation. I model the litigation mechanism in which legal liabilities are based on the damages that shareholders suffer from buying a stock at an inflated price. I find that management does not fully reveal private information in equilibrium. Instead, their disclosures reveal only a range in which their private information lies. Thus, the precision of information is, to some extent, lost. Notably, increasing the severity of legal liability does not always reduce the loss of precision. In f

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Li, Lei, Jiangbo Fan, Ningning Liu, Shuang Gong, and Daming Yang. "Effect of Acid and Alkaline Environment on Dynamic Strength and Porosity Characteristics of Bursting Liability Coal." Shock and Vibration 2021 (August 16, 2021): 1–12. http://dx.doi.org/10.1155/2021/8461204.

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In order to investigate the influence of acid and alkaline environment on dynamic strength and porosity characteristics of bursting liability coal, scanning electron microscopy (SEM) and X-ray diffraction (XRD) analysis were used to compare the microstructures of coal with different bursting liabilities. A split Hopkinson bar (SHPB) was used to test the dynamic compressive strength and tensile strength of coal samples with different bursting liabilities. The results show that the surface micromorphology and structure characteristics of coal samples with different bursting liabilities are repre

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Jurayevich, Tuychiev Alisher, and Khotamov Komil Rabbimovich. "The Issues Of Tax Liabilities Accounting." American Journal of Social Science and Education Innovations 02, no. 11 (2020): 628–36. http://dx.doi.org/10.37547/tajssei/volume02issue11-109.

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This article is devoted to the consideration of theoretical and methodological views, practical and legal basis for the accounting of liabilities, including tax liabilities. In addition, the article studies the current state of tax liability accounting and provides relevant proposals and recommendations.

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Abdiansyah, Septian. "The Effect of Effective Tax Rate, Profitability and Debt to Past Liabilitieshe." Indonesian Journal of Business, Accounting and Management 1, no. 02 (2018): 125–30. http://dx.doi.org/10.36406/ijbam.v1i2.568.

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Abstract—The purpose of this research is to know and analyze the effect of effective tax rate on liabilities, to know and analyze the effect of profitability on liabilities, to know and analyze the effect of past debt on liabilities and to know and analyze the effect of effective tax rate, profitability, and past debt on liability. The method used in this study is a linear regression model using the help of Eviews version 10 software with testing details as follows: classic assumption test (normality, multicollinearity, and heteroscedasticity), multiple linear regression test, determination co

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15

Headworth, Spencer. "Liability chains and access to justice." Punishment & Society 26, no. 4 (2024): 672–92. http://dx.doi.org/10.1177/14624745241232232.

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Researchers working across a variety of contexts have documented a common phenomenon: the tendency for one legal liability or entanglement in people's lives to beget another. In this article, I label such phenomena liability chains and provide a framework for analyzing them as an access to justice issue. To do so, I draw on my original research on welfare fraud investigation, which included a review of documentary evidence and interviews with fraud workers in five politically and socioeconomically diverse U.S. states. Building on previous research, these data reveal three primary ways that lia

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Mohd Khair, Siti Khadijah, Nuarrual Hilal Md Dahlan, and Harlida Wahab. "KONSEP LIABILITI DAN PEMBERIAN PAMPASAN GANTI RUGI DALAM KEMALANGAN JALAN RAYA MENURUT PERUNDANGAN ISLAM." UUM Journal of Legal Studies 10 (July 31, 2019): 45–77. http://dx.doi.org/10.32890/uumjls.10.2.2019.9128.

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ABSTRAK Aspek liabiliti dan pemberian pampasan ganti rugi merupakan perkara utama dalam membincangkan isu kesalahan kecuaian di dalam kes kemalangan jalan raya. Artikel ini bertujuan untuk menganalisa konsep liabiliti dalam kemalangan jalan raya menurut perundangan Islam dengan memfokuskan kepada kesalahan kecuaian dengan menggunakan pendekatan kualitatif. Dhaman atau denda ganti rugi dalam kajian ini akan menekankan prinsip khusus dan pendekatan ke atas aspek perlanggaran di jalan raya di dalam perundangan Islam. Kajian perpustakaan digunakan untuk liabiliti di dalam kes-kes perlanggaran bert

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17

Левицький, Віктор. "FORMATION OF THE ADMINISTRATIVE MANAGEMENT SYSTEM OF ASSETS AND LIABILITIES OF A BANKING INSTITUTION IN THE STRATEGIC ASPECT." Economic journal of Lesya Ukrainka Volyn National University 4, no. 36 (2024): 113–19. http://dx.doi.org/10.29038/2786-4618-2023-04-113-119.

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The article examines the essence of the process of managing assets and liabilities of a banking institution. The works of ukrainian and foreign scientists devoted to issues of asset and liability management systems were studied and analyzed. The essence of the concept of the structure of assets and liabilities is determined. The main strategies for managing the bank's assets and liabilities have been identified - the asset management strategy, the liability management strategy, and the combined strategy. The purpose of the article is the formation of the formation of the system of admini

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18

Zhu, Zhijie, Peng Wang, and Fei Lv. "Dynamic failure characteristics and acoustic emission response mechanism of coal mass with various coal burst liabilities." PLOS ONE 20, no. 4 (2025): e0313910. https://doi.org/10.1371/journal.pone.0313910.

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Coal burst liability is a key influencing factor for the occurrence of impact rock burst disaster. Uniaxial compression tests were conducted on coal bodies with various coal burst liabilities to analyze the dynamic failure characteristics of typical coal bodies, dimension (fractal dimension is a measure to describe the irregular shape of complex body), and acoustic emission (AE) energy characteristics after the coal and rock failure under loading and to investigate the failure characteristics of coal bodies with various coal burst liabilities and their AE response laws. The results show that (

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Омелёхина, Наталья, and Natalya Omelekhina. "The Legal Construction of Financial Liabilities: Conceptual Bases of Formation." Journal of Russian Law 4, no. 10 (2016): 0. http://dx.doi.org/10.12737/21539.

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In this article the legal construction is considered as a method of cognition, interpretation of law and as means of law-making technique at the same time. The author outlines the legal construction of the financial liability and provides with its structural and substantive description. The author offers to consider the legal construction of the financial liability as an inter-branch construction that combines private law constructions and public law constructions of monetary obligations. The majority of these constructions have a complex structure, where each party has the right to claim the

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20

Panichuk, O. V. "Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(57) (April 24, 2024): 25–33. http://dx.doi.org/10.26642/pbo-2024-1(57)-25-33.

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The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise. A content analysis of the existing definitions of the content of liabilities in the legal and accounting aspects at the level of national and international regulations and in the scientific literature is carried out. Based on the terminological analysis, it is substantiated that a liability is a present obligation of an entity arising from past events to perform a certain action in favor of another party to transfer assets to it which em

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Shayhanov, Serik. "On the issueof legal liability for infringement of corporate rights." Advances in Law Studies 11, no. 4 (2023): 56–60. http://dx.doi.org/10.29039/2409-5087-2023-11-4-56-60.

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The article examines the nature of corporate relations and highlights corporate liability as a special type of legal liability; the features of the category of corporate liability are considered, and an attempt is made to formulate corporate liability as a separate definition. The relevance of the development of the topic is due to the introduction in the 2nd decade of the 21st century of novels into the conceptual apparatus of the civil legislation of the Russian Federation on entities (“corporation”, “corporate rights”, “corporate entities”) and the need to formulate indistinct grounds for c

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Bayliss, Christopher, Marti Serra, Armando Nieto, and Angel A. Juan. "Combining a Matheuristic with Simulation for Risk Management of Stochastic Assets and Liabilities." Risks 8, no. 4 (2020): 131. http://dx.doi.org/10.3390/risks8040131.

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Specially in the case of scenarios under uncertainty, the efficient management of risk when matching assets and liabilities is a relevant issue for most insurance companies. This paper considers such a scenario, where different assets can be aggregated to better match a liability (or the other way around), and the goal is to find the asset-liability assignments that maximises the overall benefit over a time horizon. To solve this stochastic optimisation problem, a simulation-optimisation methodology is proposed. We use integer programming to generate efficient asset-to-liability assignments, a

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Kanno, Masayasu. "The valuation of stochastic insurance liabilities using a structural model approach." Journal of Financial Engineering 02, no. 01 (2015): 1550007. http://dx.doi.org/10.1142/s2345768615500075.

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Liability drives insurers' businesses. This paper examines the structural model approach of credit risk for the valuation of insurance liabilities and insurers' equity, and considers a stochastic process for liability. Grosen and Jørgensen's (2002) study presents the current approach taken by insurers; however, the model's structure is very simple, and its liability structure in particular has a deterministic time function. In contrast, we analyze a model that analytically evaluates an insurer's liability with the stochastic process. Furthermore, we analyze the model's default option originall

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Eaves, Lindon J. "Genotype × Environment Interaction in Psychopathology: Fact or Artifact?" Twin Research and Human Genetics 9, no. 1 (2006): 1–8. http://dx.doi.org/10.1375/twin.9.1.1.

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AbstractRecent studies have claimed to detect interaction between candidate genes and specific environmental factors (Genotype × Environment interaction, G × E) in susceptibility to psychiatric disorder. The objective of the present study was to examine possible artifacts that could explain widely publicized findings. The additive effects of candidate genes and measured environment on liability to disorder were simulated under a model that allowed for mixture of distributions in liability conditional on genotype and environment. Simulated liabilities were dichotomized at a threshold value to r

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Pereira, Eduardo G., Tolulope O. Taiwo, and Ngozi Chinwa Ole. "Addressing Residual Liability and Insolvency in Disused Oil and Gas Infrastructure Left in Place: The Cases of Brazil, Nigeria, and Trinidad and Tobago." Journal of Sustainable Development Law and Policy (The) 11, no. 2 (2021): 326–61. http://dx.doi.org/10.4314/jsdlp.v11i2.3.

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This article analyses the decommissioning framework for oil and gas infrastructures in Brazil, Nigeria, and Trinidad and Tobago. It examines whether the existing provisions in each country are able to guarantee that the government and, by extension taxpayers, do not bear the costs of decommissioning and, the consequences of insolvency on residual liabilities. An additional motivation for this examination is the ongoing Coronavirus Disease 2019 (COVID-19), a pandemic with significant adverse impacts on the oil and gas industry. A likely consequence of the economic devastation from this is the i

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Pokora, Andrzej. "ASSERTING CRIMINAL LAW CLAIMS ON BEHALF OF THE STATE TREASURY FROM CONVICTS BOUND BY THE JOINT MARITAL PROPERTY REGIME." Roczniki Administracji i Prawa 2, no. XVIII (2018): 245–58. http://dx.doi.org/10.5604/01.3001.0013.1794.

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The article covers the terms and scope of liability of convicts from their personal property and from the joint property when they are bound by the joint marital property regime. In the first place, problems of a convict’s liability from the personal property is discussed. Then, the possibility of the convict’s liability from the joint property is presented. Finally, the article discusses problems of limiting or excluding the liability under art . 28 of the Executive Penal Code and the impact of a change in property relations between spouses on the conduct of execution of criminal law liabilit

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Roikhani, Melati Julia, Nurnasrina Nurnasrina, and Heri Sunandar. "Analisis Kerangka Kerja Asset dan Liability Managament (Alma)." Jurnal Ekonomi Utama 2, no. 2 (2023): 117–22. http://dx.doi.org/10.55903/juria.v2i2.59.

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Di era globalisasi ini diikuti dengan perkembangan teknologi yang berubah sangat cepat telah sangat berpengaruh pada aktivitas perbisnisan, termasuk pada bisnis perbankan. Dengan perubahan tersebut, dapat mempengaruhi kebijakan perbankan dalam bidang pengolahan asset dan liability-nya. Metode penelitian yang digunakan dalam tulisan ini adalah studi kepustakaan dengan pendekatan kualitatif. Studi kepustakaan merupakan serangkaian kegiatan yang berkenaan dengan metode pengumpulan data pustaka, membaca, mencatat, serta mengolah bahan penelitian. Penelitian ini membahas tentang penerapan konsep as

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Ogungbenle, Gbenga Michael, and David Ilemona Omede. "The Actuarial Conditions for the Valuation of Pension Liability to Become Zero Under Minimum Funding Standard Architecture." Nepal Journal of Mathematical Sciences 3, no. 2 (2022): 13–30. http://dx.doi.org/10.3126/njmathsci.v3i2.49199.

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Pension valuation exercises for a defined benefit scheme requires an appraisal of both the schemes assets and its liabilities in different circumstances. The valuations are required to comply with regulatory standards, most notably the minimum funding standard. The objectives of this study are: (i) to compute the estimate of minimum funding standard of pension liability (ii) to establish the actuarial condition under which minimum funding standard liability will be zero. This study used minimum funding standard models for the computations of accruing liabilities for the current and past servic

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Parso, Parso. "Pengaruh Liabilitas dan Good Corporate Governance terhadap Tax Avoidance Perusahaan Food and Beverage pada Bursa Efek Indonesia Tahun 2017 – 2021." Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora 6, no. 2 (2023): 67–78. http://dx.doi.org/10.33753/madani.v6i2.274.

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This study aims to determine the effect of liabilities and good corporate governance (independent commissioners, audit committees, and institutional ownership) on tax avoidance in food and beverage companies listed on the IDX. The research conducted is quantitative research used to test hypotheses using statistical analysis tools regarding tax avoidance. Using secondary data by analyzing financial reports on food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. Based on the data analysis conducted, it is found that liability has a positive and sig

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Varađanin, Tanja, Marija Stanković, and Marko Stanković. "Differences between civil and criminal liability." Pravo - teorija i praksa 42, no. 2 (2025): 102–12. https://doi.org/10.5937/ptp2502102v.

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Liability denotes the capacity of a legally competent person to distinguish permitted from prohibited acts and accordingly to be held accountable for them. Beyond the term "liability" itself, there are numerous distinctions between civil liability and criminal liability. Practically, the purpose of liability is diametrically opposed. To be liable means to bear the appropriate consequences for one's conduct. Accordingly, whether referring to civil liability or criminal liability, the essence of both legal responsibilities lies in enduring the consequences arising from the actions of the liable

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Mohammad, Khalil Ullah, and Shin-Ichi Nishiyama. "An Empirical Investigation into the Effect of Explicit Deposit Insurance and Design on the Liability Structure of Banks." Journal of Central Banking Theory and Practice 8, no. 3 (2019): 179–206. http://dx.doi.org/10.2478/jcbtp-2019-0030.

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Abstract This paper provides an insight into the behaviour of the liability side of bank balance sheet in response to explicit deposit insurance. It is an empirical investigation into the choice of a rational bank maximizing its bank value in terms of deposit and non-deposit liabilities after the implementation of explicit deposit insurance. The paper tests how banks' liabilities are affected because of the safety net and its design. Banks lower their leverage ratio as a response to the explicit deposit insurance. The paper finds evidence of depositor shifting funds between the types of deposi

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WANG, Jing, Aslam Izah SELAMAT, Zariyawati Mohd ASHHARI, and Mohamed Hisham Dato Hj YAHYA. "Study on the Liability Structure and Profitability of the Banking Industry in the Asia-Pacific Region." Theoretical and Practical Research in Economic Fields 15, no. 1 (2024): 75. http://dx.doi.org/10.14505/tpref.v15.1(29).08.

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This study investigates the relationship between the profitability and liability structure of commercial banks within six Asia-Pacific countries (China, India, Australia, Japan, South Korea, and Singapore), by analyzing annual data from BankFocus for 691 banks from 2013 to 2022. The central focus of this research is to explore the impact of banks' liability structure - highlighting passive liabilities, interbank borrowing, and bond issuance - on critical profitability indicators, specifically Return on Equity (ROE) and Tier 1 Ratio (T1R). This research employs panel data analysis alongside Hau

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Toporowski, J. "Corporate limited liability and the financial liabilities of firms." Cambridge Journal of Economics 34, no. 5 (2009): 885–93. http://dx.doi.org/10.1093/cje/bep072.

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Chavdarova, Nadezhda. "LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP." LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 1, no. 1 (2024): 265–73. https://doi.org/10.56065/lbcs/2024.265.

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This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis when considering the provision of Article 19, par. 8 of the Tax-insurance procedure code.

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Khairani, Wanda, Rahmat Syah, and Dinda Vebrina. "PENGARUH LIABILITAS DAN EKUITAS TERHADAP PERTUMBUHAN BRI SYARIAH TAHUN 2016-2020." Journal of Sharia Banking 4, no. 2 (2023): 133–40. http://dx.doi.org/10.24952/jsb.v4i2.8858.

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Companies are generally established with the aim of making a profit. Profit growth is influenced by the provision and use of capital properly. If this goes well, it will be able to maximize the profits earned by the company. The company's capital comes from two sources, namely external sources (as liabilities) and internal (as equity). The formulation of the problem in this study is whether there is a partial and simultaneous effect of liabilities and equity on BRI Syariah profits in 2016-2020. This study aims to determine the effect of liabilities and equity partially or simultaneously on BRI

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Androsova, Svetlana. "Allocation of liabilities between parties involved in shipping LNG from eastern Australia." APPEA Journal 53, no. 2 (2013): 461. http://dx.doi.org/10.1071/aj12072.

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LNG shipping tonnage represents about 400 vessels worldwide and it has high safety records compared with other types of tonnage. Serious attention to the operational safety of LNG vessels is dictated by their high value as assets, substantial time required to build new LNG vessels, limited availability of replacement tonnage on the market, heavy dependence of the LNG supply chain on shipping efficiency and reliability, and high costs of delay in LNG supply. Notwithstanding the high safety record of LNG vessels, shipping is historically considered a high-risk enterprise. Liability of shipowners

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Ben Said, Houda, and Zouari-Hadiji Rim. "Tunisian bank asset-liability management: A canonical correlation analysis." Corporate Ownership and Control 15, no. 3-1 (2018): 230–38. http://dx.doi.org/10.22495/cocv15i3c1p7.

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The aim of this paper is to analyze asset-liability management behaviour in Tunisian banks between 2000 and 2014. The liberalization process in the Tunisian economy coupled with global developments exposed banks for various kinds of risks (interest rate risk, liquidity risk, exchange risk, operational risk etc...) which have a direct impact on their profitability and efficiency. Then asset liability management is one of a most important tool for decision making that sets out to maximize stakeholder value and an instrument to measure the sustainability of the financial sector in a country. A sa

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Michael Ogungbenle, Gbenga. "Conditions for Pension Liability to Become Zero Under Certain Actuarial Assumptions Imposed On International Accounting Standard 19 Actuarial Model." Nepalese Journal of Insurance and Social Security 5, no. 1 (2022): 1–9. http://dx.doi.org/10.58665/njiss.30.

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The international accounting standards employee benefits describe the accounting requirements for employee’s short-term, post-retirement, long-term and termination benefits. It further enshrines the principle that the cost of providing employee benefits should be recognized in the period over which benefits are earned by the employee and defines how each cohort of employee benefit is estimated. The objectives of this study are: (i) to estimate the liabilities of each members of the scheme under model (ii) to establish the mathematical condition under which the funding standard liability will b

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Kim, Jae Hyung. "Establishing the Relationship between Liability for Breach of Obligation and Warranty Liability." Korean Association of Civil Law 110 (March 31, 2025): 235–87. https://doi.org/10.52554/kjcl.2025.110.235.

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Korean civil law employs a dualistic approach to liability for breach of obligation and warranty liability. While the general provisions on obligations in the Civil Code govern liability for breach of obligation, the Code’s specific sections set forth separate warranty liabilities for sellers, contractors, and others. These two types of liability differ both in their requirements and legal effects: liability for breach of obligation is fault-based, whereas warranty liability is strict liability. Under warranty liability, distinctions are drawn between defects in rights and defects in goods, be

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Kholmirzaev, Utkirbek. "The Necessity Of Piercing Corporate Veil Doctrine In Uzbek Corporate Law." American Journal of Political Science Law and Criminology 02, no. 12 (2020): 83–90. http://dx.doi.org/10.37547/tajpslc/volume02issue12-13.

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This article discusses the distribution of liability risks of shareholderss and other controlling persons on corporate liabilities. Given the analysis of ex post and ex ante model of control over distribution of risks of civil turnover participants in common law and continental legal traditions. Also, considered problems of shareholders' liability on obligations of corporations in the Republic of Uzbekistan. A shareholder shall be held liable on a subsidiary basis for the obligations of the legal entity in case of insolvency, as a result of the member's wrongful acts. However, some mechanisms

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Larsen, Paul B. "Commercial Operator Liability in the New Space Era." AJIL Unbound 113 (2019): 109–13. http://dx.doi.org/10.1017/aju.2019.18.

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Both national and international laws apply to collisions by space vehicles and objects in outer space and with the surface of the Earth. International treaties govern collisions involving commercial operators from different states, while domestic laws govern claims by nationals against national commercial operators. Commercial operators may find themselves as defendants or become plaintiffs when others cause them damage. This essay discusses liability in the new space era from the point of view of these operators, including both outer space and surface liabilities. It examines liability exposu

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Hassan, Bello, Evans Osabuohien, Folorunso Ayadi, Jeremiah Ejemeyovwi, and Victoria Okafor. "Economic analysis of growth finance and liquid liabilities in Nigeria." Investment Management and Financial Innovations 17, no. 3 (2020): 387–96. http://dx.doi.org/10.21511/imfi.17(3).2020.29.

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Liquid liabilities are required to develop key sectors that drive the Nigerian economy by ensuring that loans are available for investment purposes. However, controversies concerning the effectiveness of growth finance in fostering liquid liabilities in Nigeria exist. Thus, this study examines the relationship between growth finance and liquid liabilities in Nigeria, with insight into Nigeria’s real sector. In achieving its objective, the study utilizes secondary data from the annual reports of the Central Bank of Nigeria (1980–2018). The study finds that gross domestic savings significantly d

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Dhaliwal, Dan S., Merle M. Erickson, and Shane Heitzman. "The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals." Journal of the American Taxation Association 26, no. 2 (2004): 1–21. http://dx.doi.org/10.2308/jata.2004.26.2.1.

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This paper investigates the impact of the seller's tax liability on the price paid in hospital acquisitions. Lock-in theory predicts that for a given asset, asset holders with larger tax liabilities demand a higher price to compensate for income tax liabilities generated on the sale. We apply this theory to a sample of hospital acquisitions by for-profit firms where the primary difference among target hospitals is the seller's tax status—either taxable or tax-exempt. Consistent with the predicted lock-in effect, the evidence indicates that purchase prices are higher when the seller is taxable

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Guenther, David A., and Richard C. Sansing. "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities." Accounting Review 75, no. 1 (2000): 1–12. http://dx.doi.org/10.2308/accr.2000.75.1.1.

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This study uses an analytical model to investigate the value of the firm when there are temporary differences between when revenue and expense items are recognized for tax- and financial-reporting purposes. The model shows that deferred tax assets and liabilities transform book values of underlying liabilities and assets into estimates of the after-tax cash flows on which the firm's market value is based. The analysis shows that if tax deductions are taken on a cash basis, and if the underlying assets and liabilities are recorded at the present value of their associated future cash flows, then

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Burton, F. Greg, T. Jeffrey Wilks, and Mark F. Zimbelman. "How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting." Current Issues in Auditing 7, no. 2 (2013): P9—P15. http://dx.doi.org/10.2308/ciia-50566.

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SUMMARY In today's legal environment, auditors who fail to detect fraud face potentially extreme liabilities because of the possibility of biased juries and other factors that can result in extreme legal liabilities for auditors. This paper summarizes a recent study (“The Impact of Audit Penalty Distributions on the Detection and Frequency of Fraudulent Reporting”; Burton et al. [2011]), which used an experimental economics research method to investigate how the legal liability for failing to detect fraud influences auditors' efforts to detect financial reporting fraud and auditees' commission

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Rosembuj, Flavia, Matthias Berger, Karen Aitchison, et al. "Environmental Risks on Acquiring a Company in Possession of Contaminated Land." European Energy and Environmental Law Review 8, Issue 7 (1999): 201–7. http://dx.doi.org/10.54648/eelr1999030.

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Environmental risks on the acquisition of a company in possession of contaminated land; the possible transmission of liabilities from a subsidiary company to a parent company; a comparative study of Belgium, France, Germany, Spain and the United Kingdom, examining the legal framework and the corporate liability regime in each; conclusion that there is an increasing view that soil protection is more likely to be best regulated by effective administrative law than by a system of civil liability.

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Kalagi, Sunil, Renuka S. Gubbewad, and Aayush Gondale. "LEGAL LIABILITIES OF ARTIFICIAL INTELLIGENCE: AN OVERVIEW." Journal of Law and Sustainable Development 12, no. 8 (2024): e3861. http://dx.doi.org/10.55908/sdgs.v12i8.3861.

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Objective: The main objective of the paper is to study the need for Special Regulatory legislation for Technology especially Artificial intelligence (AI) as well as examine how AI and law work together. The paper evaluates the liability of AI when it violates Human Rights and Data Privacy. The paper evaluates how AI has created new possibilities and had posed challenges by interfering Human Rights and challenging Sustainable Development comparing the developments happening in European Union (EU) with countries like India. The paper also attempts to make the complex debate more comprehensible f

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Hawke, Neil, and Pamela Hargreaves. "Environmental Compensation Schemes: Experience and Prospects." Environmental Law Review 5, no. 1 (2003): 9–22. http://dx.doi.org/10.1177/146145290300500102.

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This article draws on existing experience of the law, its application and enforcement as it affects environmental funds (or joint compensation schemes) in order to reflect on the more recent use and development of emerging funds. The investigation encompasses funds created through international accords in addition to those created on a national basis. It looks at schemes designed to identify and manage environmental liabilities as well as those designed to generate funding for environmental enhancement and protection. In addition to identifying any differences in approach between these two ‘ty

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PETRAKOVSKAYA, E.V. "Obligations: essence, classification, accounting." Market Relations Development in Ukraine №7-8(254-255)2022 152 (November 15, 2022): 101–8. https://doi.org/10.5281/zenodo.7323372.

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Relevance of the research topic. According to the requirements for submitting accounting (financial) statements, the most important information characterizing the financial condition of the enterprise is information about its obligations to other legal entities and individuals. At the same time, despite many years of accounting reforms in Ukraine, significant problems remain in the methodology and organization of the most important accounting objects – liabilities of enterprises. There is no single terminological space in the field of liability accounting, there is no single classif

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Madhumitha, Ms A., and Dr A. Sudhanraj. "EFFECTIVENESS OF ASSET LIABILITY MANAGEMENT IN HI-TECH POLE AT PUDUCHERRY." International Journal of Research in Commerce and Management Studies 06, no. 05 (2024): 152–59. http://dx.doi.org/10.38193/ijrcms.2024.6507.

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Asset and Liability Management (ALM) is the art of properly managing sustainable financial resources. Infrastructure assets are managed through asset liability management in order to reduce the overall cost of ownership and operation while consistently providing the service levels that customers want. It combines engineering principles with good business practices and economic logic, and it provides the means to enable a more flexible and organized way of making decisions that are required to meet stakeholder and public expectations. In order to accomplish business performance based on its sca

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