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Journal articles on the topic 'Long-term liabilities and debt'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Park, Sun-young. "The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management." Journal of Applied Business Research (JABR) 32, no. 4 (2016): 1287–300. http://dx.doi.org/10.19030/jabr.v32i4.9737.

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This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions as the earnings management method. The study finds that debt in current liabilities only has a statistically significant impact on accrual earnings management, and short-term borrowings are only shown to have a statistically significant impact o

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2

Popko, Yevheniia, and Olha Lukova. "The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument." Oblik i finansi, no. 3(101) (2023): 12–20. http://dx.doi.org/10.33146/2307-9878-2023-3(101)-12-20.

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Accounts receivable and payable are one of the most common types of financial instruments of agricultural enterprises. Until recently, such debt was considered a traditional accounting object with established recognition rules, cost measurement and disclosure. However, since the end of 2019, the valuation of such financial instruments has changed due to introducing the present value as a priority for its long-term type. The article aims to reveal the methodology for determining the present value of long-term debt as the most common type of financial instrument. The specifics of the application

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3

Len, Vasyl, and Valentyna Glivenko. "Long-Term Receivables and Liabilities in Accounting and Reporting." Accounting and Finance, no. 3(89) (2020): 30–40. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-30-40.

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The purpose of the article is to disclose the types of long-term debt liabilities, which need to be evaluated at the balance sheet date at their present value, to substantiate the procedure for calculating the present value and reflecting of accounting differences in accounting system. The requirements of national accounting standards regarding the display of long-term receivables and liabilities in accounting and reporting are discussed in the article. The methods of selecting the interest rates and the procedure of calculating their present value are described. It is proved that considering

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4

Shimko, O. V. "Analyzing the liabilities and stockholders' equity of the world's leading public oil and gas corporations." Economic Analysis: Theory and Practice 19, no. 4 (2020): 745–63. http://dx.doi.org/10.24891/ea.19.4.745.

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Subject. The article investigates liabilities and equity of leading public oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current values of the main components of liabilities and equity of leading public oil and gas companies, identifying the key trends over the studied period and factors that led to the changes. Methods. The paper employs methods of comparative, financial, and economic analysis, generalization of official annual reports on financial and business operations of the said corporations. Results. Based on the results of the comprehensive analys

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Iryna, Tralo. "DISCOUNTING IN ACCOUNTING AS A TOOL FOR CASH FLOWS MANAGEMENT OF THE ENTERPRISE." Economic journal Odessa polytechnic universit 7 (August 8, 2019): 150–56. https://doi.org/10.5281/zenodo.3753208.

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Keeping track transactions in the accounting system according to the real conditions of business requires the introduction of new methods of valuation of accounting objects. Long-term liabilities are one of the indicators of attracting investments, forming financial potential and a determinant of financial stability of an entity. In the course of research using the methods of analysis, grouping and generalization the place of discounting in the cash flow management system of the enterprise is outlined. This made it possible to analyze the appropriateness of estimating long-term debt and accoun

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Ibrahim, Haslindar, and Mohammed Aljaloudi. "Sovereign Asset and Liability Management (SALM) and Efficient Debt Management: An Empirical Study for Jordan." International Journal of Analysis and Applications 22 (August 12, 2024): 132. http://dx.doi.org/10.28924/2291-8639-22-2024-132.

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This research is about the effect of Sovereign Asset and Liability Management (SALM) on efficient debt management in Jordan using quarterly data from 2005 to 2023. The paper applies time series analysis methods, such as the Autoregressive Distributed Lag (ARDL) and Nonlinear Autoregressive Distributed Lag (NARDL) models to study the links between SALM components (cash reserves, foreign reserves, equity in state-owned enterprises, future revenues, government debt, fiscal expenditures and contingent liabilities) and Jordan's debt-to-GDP ratio. The results show that these variables have a signifi

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Konieva, Tetiana. "The impact of financing policy on the cost of debt." Investment Management and Financial Innovations 18, no. 4 (2021): 177–89. http://dx.doi.org/10.21511/imfi.18(4).2021.16.

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The cost of debt is a key element to define the amount of the regular interest payments of a company and its business value. It is used for indicators that warn of the economic crisis, which is relevant for the countries where most companies are financially dependent on liabilities. The formalized criteria for the types of financing policy, improved procedure for the cost of debt calculation make it possible to reveal policy with the capital structure that minimizes the cost of debt.The study is based on Ukrainian food processing companies for the period 2013–2020. The studied database was dis

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Sharma, Rakesh Kumar. "Factors affecting financial leveraging for BSE listed real estate development companies in India." Journal of Financial Management of Property and Construction 23, no. 3 (2018): 274–94. http://dx.doi.org/10.1108/jfmpc-01-2017-0002.

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PurposeThe real estate sector in India has assumed growing importance with the liberalisation of the economy. Developments in the real estate sector are being influenced by the developments in the retail, hospitality and entertainment (e.g. hotels, resorts and cinema theatres) segment, economic services (e.g. hospitals, schools) and information technology-enabled services (such as call centres), and vice versa. This paper aims to study the determinants of capital structure by taking into account 125 major Bombay Stock Exchange (BSE) listed real estate companies selected on the basis of their m

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Abreu, Yasmim Clarice Ramos, Radja Ferreira Corrêa, Inajá Allane Santos Garcia, and Annandy Raquel Pereira da Silva. "The Influence of Ceo Characteristics on Corporate Debt." Revista Catarinense da Ciência Contábil 23 (December 2, 2024): e3527. https://doi.org/10.16930/2237-7662202435272.

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This study aimed to analyze the relationship between the personal and professional characteristics of CEOs and the corporate debt of publicly traded companies listed on the Brazilian Stock Exchange (Brasil, Bolsa, Balcão). The research was grounded in the Upper Echelons Theory and employed a multiple regression empirical model. A total of 444 companies were analyzed over the period from 2010 to 2021. The personal and professional characteristics investigated included age, gender, professional experience, education level, and tenure. To assess corporate debt, six debt metrics were used: short-t

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Gurov, Ilya, and Tikhomir Burdin. "Inflation Uncertanty Influence on Corporate Debt Term Structure." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 4 (February 2022): 150–62. http://dx.doi.org/10.15688/ek.jvolsu.2021.4.12.

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The subject of this study is the long-term financial indebtedness of companies. The purpose of the article is to identify the constraints that inflationary processes impose on the temporary structure of debt financing for capital-intensive companies. During the study, such scientific methods as analysis, synthesis, longitudinal method, as well as methods of quantitative analysis were used. The authors showed that companies take the service life and payback of their assets into account when choosing the time structure of long-term debt, which confirms the hypothesis that the service life of ass

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11

SHI, JINCHUAN, ZHIKAI WANG, and XIAOJIANG WANG. "INNOVATIONS IN THE SUSTAINABLE MANAGEMENT OF LOCAL GOVERNMENT LIABILITIES IN CHINA." Singapore Economic Review 63, no. 04 (2018): 819–37. http://dx.doi.org/10.1142/s0217590817420115.

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Through the first and second year of China’s 13th five-year plan coincided with local governments holding their own “Two Sessions” before attending the “Two Congresses” in Beijing in March. As one of the frequent results, the issue of local government debt naturally became a popular topic. The scale of local government debt in China was/is considerable, and the structure is complex, which poses a threat to sustained economic development. To address this situation, China must regulate local government debt, clean up urban financing vehicle debt, foster and manage the local bond market, and intr

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Zhang, Meng-Yao, Li-Wei Lin, Huei-Ping Chen, and Xuan-Ze Zhao. "The Impact of Capital Structure on the Performance of Chinese E-Commerce Industry Companies (2013–2019 Panel Data)." Journal of Mathematics 2022 (July 14, 2022): 1–9. http://dx.doi.org/10.1155/2022/7612349.

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This research examined how to estimate performance in China’s e-commerce industry, by taking 2013–2019 e-commerce listed companies as the research samples and using an empirical research method to study the relationship between capital structure and firm performance. The empirical results show that the debt-to-asset ratio and the long-term interest-bearing debt ratio have a negative impact on firm performance, but the impact of the long-term interest-bearing debt ratio is not significant. Moreover, the short-term interest-bearing debt ratio and the total asset turnover ratio have a positive im

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Bublyk, Yevhen, Svitlana Brus, and Oleksii Shpanel-Yukhta. "Prospects and obstacles to the restructuring of Ukraine’s external state obligations in the conditions of war." Ekonomìka ì prognozuvannâ 2022, no. 2 (2022): 7–28. http://dx.doi.org/10.15407/eip2022.02.007.

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The article analyzes the structure of Ukraine’s external debt liabilities for the period from 2011 to 2021 and in the period since the beginning of the full-scale invasion. It is determined that the amount of state external liabilities, taking into account projected data, may exceed 70% of this country’s GDP, which will become the dominant form of both attracting financial resources to the state budget and threatening the state security. The authors provide an assessment of the difficulties of restructuring the external debt in terms of the specific weight of the creditor and the weight of sho

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Bublyk, Yevhen, Svitlana Brus, and Oleksii Shpanel-Yukhta. "Prospects and obstacles to the restructuring of Ukraine’s external state obligations in the conditions of war." Economy and forecasting 2022, no. 2 (2022): 5–24. http://dx.doi.org/10.15407/econforecast2022.02.005.

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The article analyzes the structure of Ukraine’s external debt liabilities for the period from 2011 to 2021 and in the period since the beginning of the full-scale invasion. It is determined that the amount of state external liabilities, taking into account projected data, may exceed 70% of this country’s GDP, which will become the dominant form of both attracting financial resources to the state budget and threatening the state security. The authors provide an assessment of the difficulties of restructuring the external debt in terms of the specific weight of the creditor and the weight of sho

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15

M. Lee, Sang, Yonghwi Noh, Donghyun Choi, and Jin Sung Rha. "The effect of ISO 14001 on equity structure." Industrial Management & Data Systems 114, no. 6 (2014): 979–91. http://dx.doi.org/10.1108/imds-01-2014-0021.

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Purpose – The purpose of this paper is to investigate the effect of ISO 14001 certification on US public firms’ equity structure regarding whether the typical heavy investment required for environmental management system is justified in terms of equity risk. Design/methodology/approach – This study employs the event study methodology and examines the pre- and post-movements of firms’ equity structure around the ISO 14001 certification date. This study investigated 5,189 listed firms in the New York Stock Exchange and National Association of Securities Dealers Automated Quotation and the abnorm

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Saini, Pratibha, and Krishna Muniyoor. "Revisiting the debt-growth nexus: Evidence from India." Ekonomski anali 66, no. 231 (2021): 151–71. http://dx.doi.org/10.2298/eka2131151s.

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The main purpose of this study is to examine the debt-growth nexus in India over the period 1984-2019 using Bayer-Hanck and Autoregressive Distributed Lag (ARDL) cointegration techniques. The findings of both techniques suggest the existence of a negative relationship between public debt and economic growth in the long run. The results also confirm the significant negative relationship between foreign exchange reserves and economic growth. Interestingly, the test results confirm the unidirectional causality running from public debt to economic growth in the case of India. From a policy perspec

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Zymovets, Vladyslav, and Galina Yershova. "SHORT-TERM DEBT OF THE CORPORATE SECTOR AND ITS IMPACT ON THE STABILITY OF THE FINANCIAL SYSTEM OF UKRAINE." Ekonomìka ì prognozuvannâ 2021, no. 2 (2021): 69–84. http://dx.doi.org/10.15407/eip2021.02.069.

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The article deals with the economic essence of accounts payable. It is determined that in the process of deformations in the structure of business capital, it acquires the characteristics of a surrogate source of business financing, which in turn creates risks for the stability of Ukraine’s financial system. The authors describe the main trends in the dynamics and structure of accounts payable and define its impact on the growth of debt burden of non-financial corporations in Ukraine at the aggregate level. A comparison of the volume and growth rates of accounts payable in Ukraine and the EU c

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18

Vladyslav, Zymovets, and Yershova Galina. "Short-term debt of the corporate sector and its impact on the stability of the financial system of Ukraine." Economy and forecasting 2021, no. 2 (2021): 60–73. http://dx.doi.org/10.15407/econforecast2021.02.060.

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The article deals with the economic essence of accounts payable. It is determined that in the process of deformations in the structure of business capital, it acquires the characteristics of a surrogate source of business financing, which in turn creates risks for the stability of Ukraine’s financial system. The authors describe the main trends in the dynamics and structure of accounts payable and define its impact on the growth of debt burden of non-financial corporations in Ukraine at the aggregate level. A comparison of the volume and growth rates of accounts payable in Ukraine and the EU c

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19

Hussain, Sarfraz, Abdul Quddus, Pham Phat Tien, Muhammad Rafiq, and Drahomíra Pavelková. "The moderating role of firm size and interest rate in capital structure of the firms: selected sample from sugar sector of Pakistan." Investment Management and Financial Innovations 17, no. 4 (2020): 341–55. http://dx.doi.org/10.21511/imfi.17(4).2020.29.

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The selection of financing is a top priority for businesses, particularly in short- and long-term investment decisions. Mixing debt and equity leads to decisions on the financial structure for businesses. This research analyzes the moderate position of company size and the interest rate in the capital structure over six years (2013–2018) for 29 listed Pakistani enterprises operating in the sugar market. This research employed static panel analysis and dynamic panel analysis on linear and nonlinear regression methods. The capital structure included debt to capital ratio, non-current liabilities

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Abata, Matthew Adeolu, and Stephen Oseko Migiro. "Capital Structure and Firm Performance in Nigerian-Listed Companies." Journal of Economics and Behavioral Studies 8, no. 3(J) (2016): 54–74. http://dx.doi.org/10.22610/jebs.v8i3(j).1289.

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a number of business failures have not been reported in Nigeria arising from inability to payback nor does service debts .This paper empirically investigate the relationship between capital structure and firm performance in the Nigerian listed firms. A sample of 30listed firms out of a population of 173 were examined from 2005 to 2014 using multiple regression tools. Two hypotheses were formulated and tested using descriptive statistics and an econometric panel data technique to analyze the gathered data. An insignificantly negative correlation was found between financial leverage and ROA on o

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Lucinda, Cláudio R., and Richard Saito. "A Composição do Endividamento das Empresas Brasileiras de Capital Aberto: um Estudo Empírico." Brazilian Review of Finance 3, no. 2 (2005): 173. http://dx.doi.org/10.12660/rbfin.v3n2.2005.1149.

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This article examines the major determinants of private and public issues of debt decisions by public traded companies on the Sao Paulo exchange. The major findings include that companies with higher fixed assets in proportion to fixed assets and thus subject to higher liquidation costs tend to finance with private issues of debt. In addition, the higher the long-term liabilities, the more likely the company will diversify its debt financing, increasing the public issues of debt. This provide evidence that as the company presents decreasing asymmetric information, public issues of debt is like

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Ankomah, Kwadwo, Frederick Akpali Samena, Isaiah Sikayena, et al. "Capital structure and financial performance of listed non-financial firms in Ghana." Asian Journal of Empirical Research 13, no. 3 (2023): 58–67. http://dx.doi.org/10.55493/5004.v13i3.4860.

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Capital structure and its impact on firm performance is a key issue in finance, and there are a number of theories and empirical papers that explain this relationship. Using secondary data from listed companies that have traded on the Ghana Stock Exchange (GSE) from 2016 to 2020, the study specifically examines the effect of short-term debt, long-term debt, and total debts on the operational efficiency of listed non-financial companies in Ghana. The study shows that a firm's return on assets decreases as its amount of debt accumulation rises. Also, some firm-specific variables have small but s

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Nadila Nadila, Aris Munandar, and Nafisa Nurrahmatiah. "Analisis Rasio Likuiditas Untuk Menilai Kinerja Keuangan Pada Perusahaan Sub Sektor Farmasi Di BEI." Profit: Jurnal Manajemen, Bisnis dan Akuntansi 3, no. 3 (2024): 243–53. http://dx.doi.org/10.58192/profit.v3i3.2397.

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The liquidity ratio is a measurement of the ability of a company's assets to finance its short-term liabilities or debt. The liquidity ratio is a measurement of the ability of a company's assets to finance its short-term liabilities or debt. The research results show that the financial performance of Pharmaceutical Sub-Sector Companies on the BEI is based on the Current Ratio (CR) in the poor category and the financial performance of Pharmaceutical Sub-Sector Companies on the BEI is based on the Quick Ratio (QR) in the poor category.

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Roza, Marguerite, and Jessica Jonovski. "The Impact of Late-Term Pay Raises on Teacher Pension Obligations in Three States: California, Illinois, New Jersey." Public Finance and Management 16, no. 2 (2016): 147–63. http://dx.doi.org/10.1177/152397211601600204.

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As policymakers seek ways to regain control of burdensome teacher pension liabilities, many are overlooking an important lever to influence long-term debt obligations. Due to the complex structure of the pension allowance itself, an educator's final retiring salary is a central factor to an individual's pension benefit, and also one that is still squarely under policymakers’ control. And yet, leaders do not appear to recognize the link between pay raises awarded to teachers near retirement and the longer-term obligations they generate (in part because those awarding raises may be in different

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Nurlita, Safira, and Aliah Pratiwi. "PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK." Jurnal Bisnis Terapan 4, no. 2 (2020): 123. http://dx.doi.org/10.24123/jbt.v4i2.2830.

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Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh liabilitas dan ekuitas terhadap profitabilitas. Indikator untuk mengukur profitabilitas menggunakan Return on Equity (ROE), sementara kewajiban menggunakan rasio hutang jangka pendek terhadap ekuitas (STDE) dan ekuitas pemegang saham menggunakan rasio rasio prorietary (PR). Penelitian ini dilakukan di PT. Infrastruktur Primarindo Asia, tbk. Jenis penelitian ini adalah penelitian asosiatif. Teknik pengambilan sampel yang digunakan adalah teknik non probability sampling yaitu purposive sampling, dengan sampel yang digunakan adalah

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Stobieniecka, Weronika, and Anna Białek-Jaworska. "Do local governments use municipal companies for off-balance-sheet financing?" Central European Economic Journal 7, no. 54 (2020): 242–57. http://dx.doi.org/10.2478/ceej-2020-0014.

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AbstractThis paper investigates whether municipalities in Poland use their municipal companies to increase debt capacity beyond the limitations imposed by the fiscal debt rules. The article presents corporate governance and agency problems on the example of relations between local government units and affiliated companies. We review and link literature on corporate finance, in particular capital structure, and public finance - debt liabilities of municipalities. We analyse a sample of 2,019 observations of municipalities and their municipal companies using the Ordinary Least Squares (OLS) meth

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Ugwuene, R. N., I. M. Okwo, and M. C. Ubesie. "The Effect of Accounting Ratios on the Effective Management of Foreign Companies in Nigeria." European Review in Accounting and Finance 7, no. 3 (2023): 1–15. https://doi.org/10.5281/zenodo.8002636.

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This seminar paper examined the effect of accounting ratios on the effective management of foreign companies in Nigeria. The data were gathered from the annual report and accounts of sampled foreign companies operating in Nigeria form 2011 -2020. The research work made use of multiple regression method. Debt Equity Ratio (DER), Time Interest Earned Ratio (TIER), Long Term Debt Ratio (LTDR) and Liquidity ratio (LQR) are used as proxy for accounting ratio, while Earning Per Share (EPS) was used as a measure of performance of foreign companies in Nigeria using multiple regression technique, E-vie

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Anjani, Mardhiana Dwi, Dwi Wahyuni, Azis Maemunah, Khomisah, Dinar Laurenza, and Dafa Fauziah. "Analysis of Debt and Capital Budgets in the Context of Private Companies." Formosa Journal of Sustainable Research 3, no. 7 (2024): 1405–14. http://dx.doi.org/10.55927/fjsr.v3i7.10238.

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This research centers on an examination from top to bottom of asset creation starting from liabilities and equity in private enterprises, with the fundamental goal of distinguishing the elements influencing the assurance of subsidy source. By delving deeper into how organizations handle the levels of debt and equity, it is believed that they can achieve an ideal level of financial effectiveness. The methodology used in this study is enlightening research employing quantitative techniques, where information is obtained from the financial statements of companies listed on the Indonesia Stock Exc

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Souhoka, Bagas Adiansyah, Rama Afan Fadillah, Reza Meldiansah, Muhammad Fathan, Faithly Jabez Jefune Runtuwene, and Fauziyah Fauziyah. "Analisis Sistem Akuntansi Utang Piutang Studi Kasus Pada PT. Rapitama Intertech Buana." JAIS - Journal of Accounting Information System 4, no. 1 (2024): 16–22. https://doi.org/10.31294/jais.v5i1.3161.

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Rapitama Intertech Buana is a company operating in the interior and exterior contractor sector located in Cibubur, Indonesia. The company's primary focus is creating unique and functional interior design solutions in collaboration with clients. An effective and efficient accounting system for managing finances is very important for companies. This research aims to provide an overview of how companies manage their debts and liabilities, and whether the system implemented helps achieve long-term financial goals. The research found that companies still use manual transaction recording systems on

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Çekrezi, Anila. "Impact Of Firm Specific Factors On Capital Structure Decision: An Empirical Study Of Albanian Firms." European Journal of Sustainable Development 2, no. 4 (2013): 135. http://dx.doi.org/10.14207/ejsd.2013.v2n4p135.

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This paper attempts to explore the impact of firm specific factors on capital structuredecision for a sample of 65 non- listed firms, which operate in Albania, over the period2008-2011.In this paper are used three capital structure measures ; short –term debt tototal assets (STDA), long- term debt to total assets (LTDA) and total debt to total assets(TDTA) as dependent variables and four dependent variables: tangibility(TANG),liquidity (LIQ), profitability(ROA=return on assets) and size (SIZE). The investigationuses panel data procedure and the data are taken from balance sheets and include on

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SMIRNOV, Valerii V. "Potential of the Russian IPO market." Finance and Credit 30, no. 4 (2024): 830–50. http://dx.doi.org/10.24891/fc.30.4.830.

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Subject. This article discusses the development of the Russian IPO market. Objectives. The article aims to determine the potential of the Russian IPO market. Methods. For the study, I used analysis and synthesis, special economic and mathematical methods, correlation and regression analysis, and the graphical method. Results. The article determines the high volatility of the trade balance and its growth rates within a certain corridor of the volume of international reserves sufficient to finance three-month imports of goods and services, it identifies changes in the increase in the excess of s

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Kolmykova, Tatiana, Nataliya Mashkina, Oleg Aseev, and Tatiana Svetovtseva. "Problems of loan population in Russia." E3S Web of Conferences 159 (2020): 06001. http://dx.doi.org/10.1051/e3sconf/202015906001.

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The article is devoted to the consideration of such a phenomenon as the debt load of the country’s population on the example of Russia. The term “debt” means the ratio between debt obligations and available income. Assessing the level of debt or, in other words, the debt burden of Russian citizens is relevant, because real disposable incomes have a rather long downward trend, and consumer unsecured lending is becoming more affordable, the amount of debt to Russians to creditors is increasing year by year, while the share of overdue liabilities, although not very large, still poses certain risk

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Nugraha, Adithya Aria, Jan Horas V. Purba, and Heri Sastra. "Analisis Kebijakan Pendanaan Jangka Panjang (Studi Kasus Pada Perusahaan Pt Sat Nusa Persada Tbk)." Jurnal Ilmiah Manajemen Kesatuan 7, no. 1 (2019): 138–44. http://dx.doi.org/10.37641/jimkes.v7i1.206.

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Funding policy discusses sources of funds to be used in running a feasibly worthy investment. Management undertakes funding policy to obtain sources of funds to run company’s operating activities. This study’s goal is to identify sources of funding taken efficiently from internal sources such as shares capital, retained earnings, current year profit, or the source of the funds derived from external parties, in this case short-term and long-term debts. In this research, the author used ratios which are profitability, liquidity, activity, solvability and equity analysis. Based on the research, w

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SHIRINOV, B., A. AHMEDOVA, and U. AHMEDOV. "METHODS FOR DETERMINING THE SOLVENCY AND LIQUIDITY OF AN ENTERPRISE." Economics of the transport complex, no. 45 (March 28, 2025): 122. https://doi.org/10.30977/etk.2225-2304.2025.45.122.

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The article is dedicated to the methods of assessing the solvency and liquidity of an enterprise, which are key aspects for ensuring its financial stability and competitiveness in the market. The study presents a comprehensive analysis of financial indicators, including the liquidity of assets and liabilities, using various financial analysis methods. The focus is placed on horizontal, vertical, and trend analysis, which allows for the assessment of changes in the financial position of the enterprise over several years. The article also includes an analysis of the balance sheet liquidity to qu

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Ladji, Sriasriyani. "Analisis Rasio Solvabilitas dalam Mengukur Kinerja Keuangan PT Kimia Farma (Persero) Tbk." Jurnal Riset Manajemen dan Akuntansi 5, no. 1 (2025): 183–93. https://doi.org/10.55606/jurima.v5i1.5095.

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This study aims to analyze solvency rations in measuring the financial performance of PT Kimia Farma (Persero) Tbk. The solvency ratos examined include the Debt to equity ratio (DER) and Debt to asset ratio (DAR). The main focus of this research is to assets the extent to which the company is capable of fulfilling its long-term obligations using its own capital and total assets. The research uses quantitative data derived from the company’s annual financial statements from 2019 to 2023. A desriptve approach is employed, using financial ratio analysis as the primary tool to evaluate the company

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Islam, Md Rabiul, Syed Zabid Hossain, and Renhong Wu. "Effect of capital structure on economic success of the DSE-listed firms in Bangladesh: A moderating role of COVID-19 pandemic." Asian Development Policy Review 13, no. 1 (2025): 38–53. https://doi.org/10.55493/5008.v13i1.5269.

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A firm's prudent use of debt and equity is an essential indicator of robust financial management. The study empirically evaluated the impact of capital structure (CS) on the economic performance of Bangladeshi companies from 2010 to 2022. It uses data from 1300 observations collected from 100 DSE-listed firms from 10 leading sectors of the economy. The outcome variables included ROE, ROA, EPS, and Q ratios. The explanatory variables were the capital structure proportions of short-term liabilities (STL), long-term liabilities (LTL), and the firm growth rate. The firm size was regarded as the co

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Palombini, Nathalie Vicente Nakamura, and Wilson Toshiro Nakamura. "Key factors in working capital management in the Brazilian market." Revista de Administração de Empresas 52, no. 1 (2012): 55–69. http://dx.doi.org/10.1590/s0034-75902012000100005.

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Many studies have been conducted in corporate finance regarding long-term investment and financing decisions. However, short-term asset investments play a significant role in the balance sheet of companies. Moreover, financial managers dedicate significant amounts of time and effort to the subject of working capital management, balancing current assets and liabilities. This paper provides insights regarding the key factors of working capital management by exploring the internal variables of a number of companies. This study used data from 2,976 Brazilian public companies from 2001 to 2008, and

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Bibi, Tahmeena, and Muhammad Hanif Akhtar. "Determinants of Capital Structure: Evidence from Securities Companies." Bulletin of Business and Economics (BBE) 13, no. 1 (2024): 22–28. http://dx.doi.org/10.61506/01.00169.

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Abstract The objective of the paper is to explore the factors that tend to affect the debt-equity choice of securities companies in Pakistan. Data on the variables used in the study was extracted from income statements and balance sheets of various securities companies registered with the SECP over a period of 14 years from 2008 to 2021. Panel data analysis is based on the use of econometric techniques (fixed effects and random effects models) for estimation of results. Results of the study demonstrate that securities companies prefer to finance their assets with equity which denotes 72.15% of

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Erni Susanti, Wahyudi, and Ika Nurhasanah. "Analisis Rasio Likuiditas, Solvabilitas dan Rentabilitas Pada Commanditaire Vennootschap (CV) Sumber Rezeki." MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi 1, no. 6 (2023): 357–71. http://dx.doi.org/10.61132/menawan.v1i6.199.

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Analysis of liquidity ratios shows that the company is in quite good condition in meeting its short-term obligations. With a current ratio in 2020 of 8.57 times, in 2021 of 7.41 times and in 2022 of 0.1 times. The quick ratio in 2020 was 8.57 times, in 2021 it was 7.41 times, and in 2022 it was 0.1. The cash ratio in 2020 was 822%, in 2021 it was 718%, and in 2020 it was 4%. Solvency ratio analysis shows that the company fulfills all its obligations in good condition. The Debt to Asset Ratio in 2020 was 12%, in 2021 it was 13%, and in 2022 it was 70%. Debit to Equity in 2020 is 13%, in 2021 is

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Mohsin Jadah, Hamid, Aya Adel Hassan, Teba Majed Hameed, and Noor Hashim Mohammed Al-Husainy. "The impact of the capital structure on Iraqi banks’ performance." Investment Management and Financial Innovations 17, no. 3 (2020): 122–32. http://dx.doi.org/10.21511/imfi.17(3).2020.10.

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The current paper aims to investigate the effect of the capital structure on the profitability of a panel of eighteen Iraqi listed banks from 2009 to 2018. Furthermore, the unbalanced panel data approach (fixed effect and random effect) is utilized to explore the influence of capital structure on banks’ profitability. This study’s findings point out that the banks’ performance in terms of return on assets has a significant positive association with equity to assets ratio, liabilities to assets ratio, and bank size. On the other hand, long-term debt to assets ratio, short-term debt to assets ra

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Syahrier, Andi Ersya, Sukmawati Mardjuni, and Lukman Setiawan. "Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Solvabilitas Pada BPJS Ketenagakerjaan Cabang Makassar." Journal of Economy Business Development 2, no. 3 (2024): 266–70. https://doi.org/10.56326/jebd.v2i3.3136.

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Tujuan penelitian ini adalah untuk menganalisis kinerja BPJS Ketenagakerjaan Cabang Makassar 2019-2022 ditinjau dari analisis rasio likuiditas (current ratio, quick ratio, cash ratio) dan solvabilitas (debt to aset ratio dan debt to equity ratio). Populasi penelitian ini adalah laporan keuangan pada kantor BPJS Ketenagakerjaan Cabang Makassar, dengan sampel dalam penelitian ini yaitu current aset, liabilitas jangka pendek, ekuitas, kas dan setara kas, persediaan, total liabilitas dan total aktiva. Penelitian ini menggunakan metode kuantitatif dengan dua variabel yaitu rasio likuiditas dan solv

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Duy, Nguyễn Ngọc. "Efficiency and productivity of Vietnamese pangasius processing and exporting firms." Science & Technology Development Journal - Economics - Law and Management 4, no. 3 (2020): First. http://dx.doi.org/10.32508/stdjelm.v4i3.672.

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This study aims to measure the efficiency and productivity of Vietnamese pangasius processing and exporting firms, using variables of assets and liabilities in 2009-2014. The results show that the average resource use efficiency of the firms in this period is about 67.7% with a constant returns-to-scale, 79.4% with a variable returns-to-scale, and a scale efficiency (SE) of 85.5%. Firms need to increase their efficiency by 14.5% to achieve the optimal SE. More than half of the firms have efficiency lower than the industry average, suggesting that they were wasting their asset and liability res

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Dwi Urip Wardoyo, Alifandy Satria Mulawarman, and Asril Naufal Diaz. "Pengaruh Liabilitas dan Ekuitas Terhadap Profitabilitas Pada PT. Primarindo Asia Infrastructure Tbk." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 1, no. 1 (2021): 20–27. http://dx.doi.org/10.56799/ekoma.v1i1.26.

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This Study Aims To Determine The Effect Of Liabilities And Equity On Profitability. Indicators To Measure Profitability Use Return On Equity (Roe), While Liabilities Use The Ratio Of Short-Term Debt To Equity (Stde) And Shareholder Equity Using The Ratio Of Prorietary Ratio (Pr). This Research Was Conducted At Pt. Primarindo Asia Infrastructure, Tbk. This Type Of Research Is Associative Research. The Sampling Technique Used Is A Non Probability Sampling Technique That Is Purposive Sampling, With The Sample Used Is For 8 Years. The Analysis Technique Used In This Study Is The Classic Assumption

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Grzywińska-Rąpca, Małgorzata, and Agnieszka Zawadzka. "Comparative Analysis of Household Debt Levels and Structures in European Countries: Trends and Implications." Econometrics 29, no. 2 (2025): 19–37. https://doi.org/10.15611/eada.2025.2.02.

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Aim: The aim of the article was to analyse the level and structure of household indebtedness in selected European countries over two periods: 2018–2019 and 2020–2022. The research focused on two key objectives: (1) a comparative analysis of the forms of indebtedness among households in different European countries, and (2) a comparative analysis of the euro area and non-euro area EU Member States with respect to the level and structure of household debt. Methodology: The study is based on secondary data from Eurostat concerning the financial resources and debt levels of European households. Th

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Anureev, S. V. "Potential for consolidation and coordination of government-sponsored enterprises' financial transactions by the Russian Federal Treasury." Finance and Credit 26, no. 4 (2020): 835–55. http://dx.doi.org/10.24891/fc.26.4.835.

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Subject. This article explores the opportunities of a single cash pool and coordination of financial assets and liabilities of the enlarged government sector, which includes State-owned enterprises (SOEs) and government-sponsored enterprises (GSEs). Objectives. The article aims to justify the need to consolidate and coordinate financial assets and liabilities of the enlarged government sector to reduce net interest expenses and quasi-sovereign debt. Methods. The article analyzes and compares the powers of the HM Treasury, U.S. Treasury, and the Russian Federal Treasury within their relations w

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PARAKH, PURVI, and DR SHIVANI GURU. "Comparative Balance Sheet Analysis and Ratio Evaluation: A Study of RK ASSOCIATE & HOTELIERS PVT.LTD Performance Over the Last Two Years." International Scientific Journal of Engineering and Management 03, no. 12 (2024): 1–6. https://doi.org/10.55041/isjem02186.

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The financial performance of any company is crucial for understanding its long-term viability and operational health. A balance sheet provides a company’s financial standing by detailing its assets, liabilities, and shareholders’ equity for a specific point of time. For companies in the catering sector, like R.K. Associates & Hoteliers Pvt. Ltd., such evaluations are important to assess liquidity, solvency, and overall business sustainability. Over time, comparing balance sheets helps identify shifts in financial structure, while ratio analysis adds depth by providing insights into operati

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Shchepot’ev, A. V. "Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds." Finance: Theory and Practice 26, no. 6 (2022): 156–65. http://dx.doi.org/10.26794/2587-5671-2022-26-6-156-165.

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The implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities. During the financial analysis of the organization’s activities can determine such indicators as the level of financial stability, solvency, liquidity of the company, its market value and other important indicators, without knowledge of which it is difficult to make adequate and effective management decisions. The purpose of the study is to determine the financial instruments of equating certain categories of an organization’s l

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Ervanto, Adi Darmawan, and Andry Irwanto. "PENGARUH STRUKTUR UTANG, PERINGKAT KREDIT, DAN STRUKTUR MODAL TERHADAP IMBAL JASA AUDIT." Jurnal Ekonomi dan Bisnis Airlangga 28, no. 2 (2020): 84. http://dx.doi.org/10.20473/jeba.v28i22018.84-93.

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Introduction: The purpose of this study is to empirically examine any effect of short-term debt structure, credit ratings, and capital structure on the audit fee. The sample used in this study are the companies listed in the PT Pemeringkat Efek Indonesia (Pefindo) and the Indonesia Stock Exchange. Methods: Data were analyzed using linear regression.The independent variables in this study are the proportion of short-term debt, credit ratings, and capital structure. Dependent variable is audit fee. This research uses the control variables representing firm size, its complexity, and risk. Number

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Taseva, Galya. "Determinants of the ability of SMEs in Bulgaria to cover their current liabilities with the cash flow from their operating activities." Economic Thought journal 66, no. 4 (2021): 115–25. http://dx.doi.org/10.56497/etj2166404.

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The short-term survival of companies depends directly on their ability to meet their current liabilities. The purpose of the article is to investigate which factors have a significant impact on the ability of companies to cover their current liabilities with the cash flow from their operating activities. The survey is based on data on 100 small and medium-sized non-financial enterprises from different sectors of the economy for the period 2014-2016. The results of the multiple regression analysis show a statistically significant positive impact on the ratio cash flow from operating activities/

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Kuznetsova, Anzhela, Galyna Azarenkova, and Ievgeniia Olefir. "Implementation of the “bail-in” mechanism in the banking system of Ukraine." Banks and Bank Systems 12, no. 3 (2017): 269–82. http://dx.doi.org/10.21511/bbs.12(3-1).2017.11.

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One of the important tasks of the National Bank of Ukraine is to implement the Directive 2014/59/EU namely to introduce the “bail-in” mechanism, which will enable to resolve insolvency of banks or high probability of its occurrence at the expense of internal sources of banks in order to improve the Ukrainian banking system functioning and adapt it to the requirements and standards of the European Union. The foreign experience of the “bail-in” implementation shows that central banks succeeded in restructuring the balance sheets of banks and significantly reduced the risks of their activities. T

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