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Littérature scientifique sur le sujet « Balance sheet ratios »

Auteur : Grafiati

Publié le 2 juin 2025

Mis à jour le 31 juillet 2025

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Articles de revues sur le sujet "Balance sheet ratios"

BARLEV, BENZION, and JOSHUA LIVNAT. "The Information Content of Funds Statement Ratios." Journal of Accounting, Auditing & Finance 5, no. 3 (1990): 411–33. https://doi.org/10.1177/0148-558x1989005003005.

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This study examines the incremental information content of funds statement ratios. The funds statement ratios are presumed to have incremental information content when the association with security returns is stronger than when only balance sheet and income statement ratios are used. The empirical results indicate that funds statement ratios possess incremental information content. Moreover, funds statement ratios seem to be more highly correlated with security returns than traditional ratios that are based on the balance sheet and income statement. These results are robust to various specific

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Dr. Satyanarayana Chadaram and Dr. Sonali Gopal Kale. "A study of Key Financial Ratios of State Bank of India." Journal of Global Economy 18, no. 2 (2022): 167–75. http://dx.doi.org/10.1956/jge.v18i2.644.

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Ratio analysis is a numerical method of understanding details into any financial statements; these are calculated from the balance sheet and income statement. Financial ratios offer banks a way to evaluate their financial performance. Ratios calculate the relationship between two or more factors of Balance sheet, P & L A/c, Cash flows etc. This paper tries to analysis varies key financial ratios of SBI.

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Vasilieva, Nadezhda K., Vladimir V. Shol, Daria A. Radionova, and Yaroslav V. Domnikov. "NORMALIZED BALANCE SHEET LIQUIDITY ESTIMATE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/3, no. 157 (2025): 119–27. https://doi.org/10.36871/ek.up.p.r.2025.04.03.015.

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The article discusses the main methods of assessing balance sheet liquidity. Absolute indicators of balance sheet liquidity were studied, groupings of balance sheet items by the level of liquidity were considered, and the main generally accepted ratios were reflected, which make it possible to draw a conclusion about the level of solvency. Factors affecting the normalization of the organization's balance are considered. Factors influencing formation of normalized solvency level are analyzed. Theoretical and methodological aspects of calculation of this procedure are considered. Algorithm of li

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Turner, Jerry L. "The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation." Journal of Accounting, Auditing & Finance 12, no. 2 (1997): 125–47. http://dx.doi.org/10.1177/0148558x9701200202.

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This study examines the extent to which immaterial uncorrected errors may combine to affect specific financial ratios. A simulation is performed in which three balance sheet accounts and three related income statement accounts are seeded with immaterial errors. The magnitudes of the errors are controlled so the financial statement account balances are materially correct both individually and in the aggregate. The study examines six materiality heuristics for each of three industry classifications and three different error distribution patterns. For each heuristic/industry combination and error

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Schmidgall, Raymond, and Agnes DeFranco. "Balance Sheet Ratios: Medians for High and Low Profit Clubs." Journal of Hospitality Financial Management 18, no. 1 (2010): 66. http://dx.doi.org/10.1080/10913211.2010.10653888.

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Al-saedi, Mustafa Osamah. "The Impact of Off-balance Sheet Financing on Corporate Fraud." International Academic Journal of Accounting and Financial Management 10, no. 1 (2023): 54–63. http://dx.doi.org/10.9756/iajafm/v10i1/iajafm1007.

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Off-Balance Sheet Financing (OBSF) is an accounting practice in which companies record certain assets or liabilities in a way that prevents them from appearing on the balance sheet. This procedure is used to keep the debt-to-equity ratio and leverage ratios low, especially if adding large expenses would overturn negative debt covenants. Examples of off-balance sheet financing include joint ventures, research and development partnerships (R&D), and operating leases. Companies sometimes take a creative approach when making large purchases. Holders of large debts often do whatever it takes to

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Paik, Daniel Gyung H., Joyce A. van der Laan Smith, Brandon Byunghwan Lee, and Sung Wook Yoon. "The Relation between Accounting Information in Debt Covenants and Operating Leases." Accounting Horizons 29, no. 4 (2015): 969–96. http://dx.doi.org/10.2308/acch-51214.

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SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We consider the impact of these changes on firms' debt covenants by examining the frequency of income-statement- versus balance-sheet-based accounting ratios in debt covenants of firms in high and low Off Balance Sheet (OBS) lease industries. Based on debt contracts from the 1996–2009 period, our results provide evidence that lenders focus on balance sheet (income statement) ratios in designing d

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SANTUR, Yunus, Mustafa ULAŞ, and Murat KARABATAK. "A web scraping-based approach for fundamental analysis platform in financial assets." Journal of New Results in Science 11, no. 3 (2022): 222–32. http://dx.doi.org/10.54187/jnrs.1185912.

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There are two main benefits of using fundamental analysis for investors and portfolio managers. First, investing in a company with good ratios has lower risks. The second reason is that it is possible to evaluate share prices with internal valuation methods based on ratios. These price valuations can be more meaningful when combined with technical analysis data. Many data terminals provide processes such as fundamental analysis data and price valuation on a paid and licensed basis. However, the balance sheet data of publicly traded markets are publicly available and can be obtained and interpr

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Maglio, Roberto, Valerio Rapone, and Andrea Rey. "Capitalisation of operating lease and its impact on firm’s financial ratios: Evidence from Italian listed companies." Corporate Ownership and Control 15, no. 3-1 (2018): 152–62. http://dx.doi.org/10.22495/cocv15i3c1p1.

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Lease accounting will never be the same again. The endorsement of IFRS 16 on November 2017 sets out new rules for the recognition and measurement of the lease. The new standard removes the lessee’s distinction between operating and financial lease and it will have a substantial impact for companies have previously kept a large proportion of their financing off balance sheets. Under IAS 17 companies have exploited a financial accounting loophole by structuring lease transactions as operating leases, favouring opportunistic behaviours by managers and distorting the investors’ perception of the d

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Dr. Venkataiah Pasunoori, Dr. B. Mohan Kumar, Dr. M. Janakiram, E.V.C.M. Sastry, and M. Indira. "A study on financial performance of central bank of India." International Research Journal on Advanced Engineering and Management (IRJAEM) 2, no. 03 (2024): 276–80. http://dx.doi.org/10.47392/irjaem.2024.0041.

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The banking industry plays a vital role in the economic development of a country which determines the money circulation among the people. The country's survival depends on the banking industry, which serves as the economy's foundation. Financial Performance is the only key tool which decides the operational efficiency along with sustainability of banking sector. The financial organization of branches and a different scope of monetary administrations, India's financial framework is enormous. The focus of this paper is to examine the financial performance of Central bank of India by using the an

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Thèses sur le sujet "Balance sheet ratios"

Sedláčková, Jitka. "Finanční analýza zdravotnického zařízení ULZ Praha." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76934.

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This work focuses on application of financial analysis and analysis of operating results, describes asset and financial structure of the organization, utilizes the analytical results for evaluation of the organization effectiveness, and helps with selection of the appropriate corporate strategy.

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Frejková, Daniela. "Finanční strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221506.

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This Master´s thesis assesses current financial strategies of the company „ABC, a. s.“. The evaluation was based on results from financial analysis which were essential for the proposition of financial strategies for the following period.

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Velecký, Roman. "Posouzení finančního zdraví firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221807.

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This Master´s thesis deals with current financial strategies of the company "ABC s. r. o. ". For the appraisals was used various financial methods of the financial analysis. The results was used then for the suggestion on the field of the improving financial situation in the next period.

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Urbánková, Lucie. "Hodnocení finanční situace vybraného podniku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-254236.

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The thesis is focused on the analysis of SAKO Brno, Inc. in the financial terms in the years 2012 - 2015. The theoretical part explains the basic concepts of financial analysis and the methods and procedures for the implementation of financial analysis. In the next part the data are evaluated and compared to those of competing companies. On the basis of these results the proposals for improving the current economic situations are also formulated.

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Bayer, Tomáš. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223102.

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This diploma’s thesis discourses classification of the company financial status. There are used several methods of financial analysis to classify the status. Thesis is divided into three general parts. In the first part there are discussed theoretical starting-points needed for better understanding and elaborating of financial analysis. Second part contains financial analysis of chosen company during years 2005 to 2009. In the last part of the thesis there are said suggestions how to solve problematic areas in company financial status.

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Martinková, Petra. "Finanční a ekonomická strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222246.

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This Master's thesis deals with current financial situation of non-profit-making organization called Nadeje o.s. For classification were applied some methods of financial analysis, whose results were applied to suggestions for financial strategy in following period.

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Martusevičiūtė-Sedleckienė, Rasa. "Įmonės finansinės būklės ir rezultatų prognozavimas ir vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_131108-28249.

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The object of the research: the prognostication and evaluation of the financial position and results of a company. The purpose of the research: to prepare the system of prognostication and evaluation of the company��s financial position and financial results. The tasks of the research: 1)To determine the importance of financial position and financial results in the process of prognostication and evaluation of the company’s activities; 2)To prepare the system of prognostication of financial position and financial results; 3)To prepare the evaluation system of financial position and financial re

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Kašparová, Lenka. "Zhodnocení finanční situace Camp Bítov, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76464.

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The aim of this thesis is to assess the financial situation of Camp Bitov Company in the yers from 2005 to 2009, by analyzing the extensive indicators and financial ratios. The theoretical and methodological part explains the individual concepts of financial analysis, describe what sources of information are necessary for it and what are the methods, the two ofthern are applied in the practical part. The introduction to the practical part describes the company, its history, present economic data, as well as the SWOT analysis and Porter's five forces model. Furthermore, there is a financial ana

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Kynická, Hana. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222877.

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This thesis focuses on economic situation assessment of a company active in the field of manufacturing industry. The assessment is done using elementary methods of financial analysis. Based on the results, measures are suggested to improve the financial situation of the company. An analysis of general and field-specific surrounding of the assessed organization is also included in the thesis.

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Vrátná, Magdaléna. "Využití finanční analýzy v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223520.

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Master’s thesis process financial analysis of EDliT Ltd. company for the years 2007 – 2011, using the selected elementary methods, which reflects the development of financial health. There are suggested some new recommendations due to streamline and to improve the functioning of the company. These recommendations are based on the values of the individual indicators.

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Livres sur le sujet "Balance sheet ratios"

Céspedes, Luis García. Balance sheets and exchange rate policy. National Bureau of Economic Research, 2000.

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Fiess, Norbert M. Regime-switching in exchange rate policy and balance sheet effects. World Bank, 2005.

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Schneider, Martin. Balance sheet effects, bailout guarantees and financial crises. National Bureau of Economic Research, 2000.

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Calvo, Guillermo A. On the empirics of sudden stops: The relevance of balance-sheet effects. National Bureau of Economic Research, 2004.

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Pratap, Sangeeta. Firm dynamics, investment, and debt portfolio: Balance sheet effects of the Mexican crisis of 1994. National Bureau of Economic Research, 2004.

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Pratap, Sangeeta. Firm dynamics, investment, and debt portfolio: Balance sheet effects of the mexican crisis of 1994. National Bureau of Economic Research, 2004.

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Jeanne, Olivier. Credible commitment to optimal escape from a liquidity trap: The role of the balance sheet of an independent central bank. International Monetary Fund, Research Dept., 2004.

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Jeanne, Olivier. Credible commitment to optimal escape from a liquidity trap: The role of the balance sheet of an independent central bank. National Bureau of Economic Research, 2004.

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Liraz, Meir. Financial Ratios Analysis Guide: A Step by Step Guide to Balance Sheet and Profit and Loss Statement Analysis. Independently Published, 2019.

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Nobes, Christopher. 4. Financial reports of listed companies. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0004.

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‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible

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Chapitres de livres sur le sujet "Balance sheet ratios"

Li, Yang, and Xiaojing Zhang. "Research on Total Debt Level and Whole Society Leverage Ratio." In China's National Balance Sheet. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4385-7_4.

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Schoenmaker, Dirk, and Willem Schramade. "Capital Structure." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35009-2_15.

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AbstractCapital structure is about the funding side of the company’s balance sheet and enables a better understanding of a company’s risk profile and health. We start from financial capital structure, which concerns the proportions of debt and equity in proportion to each other and the company’s asset base. These can be expressed in ratios such as debt/assets. We then consider theories that explain financial capital structure, such as the Modigliani-Miller (MM) theorems. Subsequently, we consider the capital structures of environmental (E) and social (S) separately. Companies generate assets a

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Li, Yang, Zhang Xiaojing, and Chang Xin. "Whole Society Leverage Ratio." In China's National Balance Sheet (2015): Leverage Adjustment and Risk Management. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7733-3_4.

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Bindseil, Ulrich, and Alessio Fotia. "International Monetary Frameworks." In Introduction to Central Banking. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70884-9_7.

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AbstractIn this chapter we turn to representing flows of funds in alternative international monetary frameworks, and what global liquidity these different frameworks provide. We first recall some arguments in favour of and against fixed exchange rate systems. We then introduce two international monetary arrangements of the past which imply fixed exchange rates, namely the gold standard and the Bretton Woods system, and recall why both eventually failed. We then turn to three international monetary frameworks in the context of the current paper standard, i.e. fixed exchange rate systems, flexib

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Bindseil, Ulrich, and Alessio Fotia. "Conventional Monetary Policy." In Introduction to Central Banking. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70884-9_3.

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AbstractThis chapter introduces conventional monetary policy, i.e. monetary policy during periods of economic and financial stability and when short-term interest rates are not constrained by the zero lower bound. We introduce the concept of an operational target of monetary policy and explain why central banks normally give this role to the short-term interbank rate. We briefly touch macroeconomics by outlining how central banks should set interest rates across time to achieve their ultimate target, e.g. price stability, and we acknowledge the complications in doing so. We then zoom further i

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Chiaramonte, Laura, and Barbara Casu. "On the Relationship between Bank CDS Spreads and Balance Sheet Indicators of Bank Risk." In Bank Strategy, Governance and Ratings. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230313866_6.

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Reichmann, Thomas. "The Two Components of the RL ratio system: the RL Controlling-ratio system and RL balance sheet-ratio system." In Controlling. Springer Berlin Heidelberg, 1997. http://dx.doi.org/10.1007/978-3-642-60769-1_6.

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Cecchetti, Stephen G., and Jens Hilscher. "Fiscal Consequences of Central Bank Losses." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-73549-3_4.

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Abstract In response to the Global Financial Crisis, central banks engaged in large-scale asset purchases funded by the issuance of reserves. These “unconventional” policies continued during the pandemic, so that by 2022 central banks’ balance sheets had grown up to ten-fold. As a result of rapidly increasing interest rates, these massive portfolios began producing substantial losses. We interpret these losses as fiscal policy consequences of quantitative easing and stress that they must be balanced against the prior benefits of implementing purchase policies. Importantly, losses differ qualit

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Bindseil, Ulrich, and Alessio Fotia. "Central Banks." In Introduction to Central Banking. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70884-9_2.

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AbstractThis chapter develops further the role of a central bank and its interplay with commercial banks. Together, the two ensure the provision of liquidity to the economy, such that the real sectors are shielded from flows of funds originating from household and investors. We also disaggregate the banking system into two banks to represent deposit flows between banks and their impact on the central bank’s balance sheet, and to distinguish between what we call “relative” and “absolute” central bank intermediation. We then integrate deposit money creation by commercial banks into our system of

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von Weizsäcker, Carl Christian, and Hagen M. Krämer. "Land." In Saving and Investment in the Twenty-First Century. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75031-2_5.

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AbstractPrivate wealth is comprised in part of capitalized future land rents. The Golden Rule of Accumulation is preserved even if we introduce land into our meta-model. Urban land is far more valuable than agricultural land. The risk tied to land leads to a reduction in its value in the form of a “risk premium” α > 0. Land rents can be taxed without any possibility of the tax being passed on to tenants and without loss of efficiency. If the tax is offset by a reduction in income tax, their taxation can even give rise to efficiency gains and positive distributive effects. The possibility of

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Actes de conférences sur le sujet "Balance sheet ratios"

Runco, Carl, Brett Himmelberg, and Moble Benedict. "Performance and Flowfield Measurements of a Meso-Scale Cycloidal Rotor in Hover." In Vertical Flight Society 73rd Annual Forum & Technology Display. The Vertical Flight Society, 2017. http://dx.doi.org/10.4050/f-0073-2017-12298.

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This paper details the performance and flowfield measurements on a meso-scale cycloidal rotor. Owing to the small size (rotor radius of 1 inch), the cycloidal rotor investigated in the present study operates at ultralow Reynolds numbers (Re∼11,000) and also utilizes a blade design completely different from the previous studies. The meso-scale rotor utilizes a low aspect ratio cantilevered blade design with flat plate airfoil and elliptical blade planform, which means that 3-dimensional effects will be more prominent. A highly sensitive, miniature 3-component balance was developed to measure th

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Sugahara, Katsuo. "A Ni-45Cr-1Mo Alloy for Industrial Cleaning Agents Such as a Mixture of Nitric and Hydrofluoric Acids." In CORROSION 2006. NACE International, 2006. https://doi.org/10.5006/c2006-06532.

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Abstract Alloy 45Cr1Mo, which is composed of 45% chromium, 1% molybdenum and balance nickel, has been specifically developed with improved corrosion resistance to industrial cleaning agents such as a mixture of nitric and hydrofluoric acids, which is typically used for pickling. The composition of alloy 45Cr1Mo maintains Ni-gamma phase supersaturated solid solution containing small amount of Cr-alpha phase and does not degrade the workability. alloy 45Cr1Mo is easily fabricated into all product forms such as plate, sheet, wire and tube in spite of its high chromium content of 45%, and furtherm

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Brighidin, Irina. "The balance sheet – support for the analysis of the financial position." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.02.

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The actuality of the theme comes from the importance of financial statements that present the position and financial performance of the entity at the end of the management period. The balance sheet representing a specific procedure of the accounting method that reflects the double representation of the state and movement of the entity's assets. The balance sheet is the main source of information for internal and external users of the enterprise. It evaluates the value and structure of the company's assets, the degree of indebtedness of the company, the ability to pay, the liquidity ratios, the

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Crosato, Lisa, Carlo Bottai, and Caterina Liberati. "Prediction of SMEs Bankruptcy at the Industry Level with Balance Sheets and Website Indicators." In CARMA 2024 - 6th International Conference on Advanced Research Methods and Analytics. Universitat Politècnica de València, 2024. http://dx.doi.org/10.4995/carma2024.2024.17761.

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This paper addresses the importance of industry-specific models for SMEs bankruptcy prediction, building on earlier research finding larger predictive accuracy and enhanced temporal stability. Using Italian data, we propose separate bankruptcy prediction models for a few industries based on balance sheet data and explore the predictive power of SMEs' website html code structure. Our findings suggest that website data can serve as a valid complementary source for bankruptcy prediction, with different performances across sectors. We observe a certain degree of sectoral heterogeneity in the impor

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Roeder, Jan. "Alternative Data for Credit Risk Management: An Analysis of the Current State of Research." In Digital Support from Crisis to Progressive Change. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-485-9.13.

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Determining credit risk is important for banks and nonbanks alike. For credit risk management, the heterogeneous data generated today can potentially complement the established data such as balance sheet ratios. It has not yet been clearly shown which alternative data sources, such as social media or satellite data, provide added value and how this value can be extracted effectively. This review provides an overview of the intersection between these areas and develops a research agenda. The analysis of the 29 identified papers shows that the use of financial news is analyzed most frequently. S

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Raposo, Saulo Magalhães da Silva, and Sérgio Murilo Petri. "Analysis of financial statements: A study of fundamental indicators of a car rental company." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-005.

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Car rental companies are part of a market that is constantly growing in Brazil, given the growing supply and demand for the services provided by the segment. Given the context of the COVID-19 pandemic, fundamental analysis is essential to assess the performance of any entity. In view of this, this study aimed to verify the growth expectations of Localiza Rent a Car SA based on the assessment of its fundamental indicators and its standardized financial statements published on the B3 website for the years between 2021 and 2023. To this end, analyses of liquidity, capital structure and profitabil

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Parmacli, Dmitrii, та Liudmila Todorici. "Оценка деловой активности предприятия". У Economic growth in the conditions of globalization. International Scientific-Practical Conference, XVIth edition. National Institute for Economic Research, 2022. https://doi.org/10.36004/nier.cecg.ii.2022.16.14.

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It is emphasized that it is necessary to evaluate the dynamics of the main indicators of the company's activity by comparing the rates of their change. The optimal ratio is one in which the rate of change in balance sheet profit is ahead of the rate of change in sales volume, the latter is higher than the rate of change in the balance sheet currency. It is noted that this principle in world practice is called the "golden rule of the enterprise economy", the observance of which means that the economic potential of the enterprise increases compared to the previous period. Compliance with this ru

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Karapavlović, Nemanja, Vladimir Obradović, and Dejan Spasić. "UTICAJ PROMENE PRAVNE FORME NA LIKVIDNOST I ZADUŽENOST PREDUZEĆA U REPUBLICI SRBIJI." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.181k.

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The research in this paper aims to examine whether and in what direction and extent the indicators of liquidity and leverage of enterprises changed after the legal form change. The research includes 73 enterprises in the Republic of Serbia that changed their legal form between 2013 and 2022, transforming from a joint-stock company to a limited liability company. In the context of the research, the individual statements of financial position (balance sheets) at the end of the reporting year in which the change of legal form was implemented and two subsequent reporting years were used. The analy

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Balas-Timar, Daniel Calin, and Bogdan Cosmin Gomoi. "The financial analysis of two companies from the sweets industry: Romania vs. Moldova." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.42.

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The financial position represents a highly discussed concept within contemporary financial-accounting literature. It is assessed starting from the company's assets, as reflected in the balance sheet, currently referred to as the statement of financial position (assets, liabilities, and equity). The analysis of the financial position is based on various indicators that highlight the structure of a company's resources and the way in which they are utilized. These include indicators such as the fixed assets ratio, the current assets ratio, the financial autonomy ratio, and the debt ratio. The pre

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Freimanis, Kristaps, and Maija Šenfelde. "Credit creation theory and financial intermediation theory: different insights on banks’ operations." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.033.

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Purpose – already for more than one hundred years there is an ongoing discussion about the role and function of banks, which subsequently has affected banking regulation. Three theories of banking were dominant in different periods of the 20th century: Credit creation theory (the oldest), Fractional reserve theory, Financial intermediation theory. Authors are contributing to the theoretical discussion with research showing that Credit creation theory and Financial intermediation theory reflect different insights on banks’ operations. Research methodology – literature review (regarding theories

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Rapports d'organisations sur le sujet "Balance sheet ratios"

Gómez, Camilo, María Fernanda Meneses-González, Andrés Murcia, Carlos Quicazán-Moreno, Angie Rozada, and Hernando Vargas-Herrera. Some trends and patterns of firm financing in Colombia. Banco de la República, 2024. http://dx.doi.org/10.32468/be.1274.

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After a protracted period of financial deepening following a financial crisis at the end of the 20th century, the ratio of corporate bank loans to GDP in Colombia stagnated between 2016 and 2019. In this paper, we explore if firms have substituted bank loans for other financial instruments or if there has been a deleveraging process. From a longer-term growth perspective, we also aim to investigate whether fast-growing firms differ from others in terms of their financial leverage. We find that the decline in the ratio of bank corporate loans to GDP is related to a substitution of funding sourc

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Micco, Alejandro, and Eduardo Levy Yeyati. Concentration and Foreign Penetration in Latin American Banking Sectors: Impact on Competition and Risk. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0010818.

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In recent years, Latin American banking sectors have experienced an accelerated process of concentration and foreign penetration that has prompted diverse views regarding its implications for the competitive behavior of banks and for the financial stability of the system as a whole. Exploiting a rich bank-level balance sheet database for eight Latin American countries, we examine the evolution of concentration and foreign penetration indicators and their impact on competition and risk. We find that, while concentration did not reduce competition in the industry, foreign penetration appears to

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Férnandez Lafuerza, Luis, and Jorge E. Galán. Should macroprudential policy target corporate lending? Evidence from credit standards and defaults. Banco de España, 2024. http://dx.doi.org/10.53479/36477.

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We provide compelling evidence of the association between credit standards at loan origination in the corporate sector and default risk, a topic that has received little attention in the literature in comparison to the study of this relationship in the mortgage market. Using data from the Spanish credit register merged with corporate balance sheet information spanning the last financial cycle, we demonstrate that leverage and debt burden ratios at loan origination are key predictors of future corporate loan defaults. We also show that the deterioration in lending standards is strongly correlat

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Keys, Benjamin, Tomasz Piskorski, Amit Seru, and Vincent Yao. Mortgage Rates, Household Balance Sheets, and the Real Economy. National Bureau of Economic Research, 2014. http://dx.doi.org/10.3386/w20561.

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Kaymak, Barış, and Immo Schott. Tax Heterogeneity and Misallocation. Federal Reserve Bank of Cleveland, 2023. http://dx.doi.org/10.26509/frbc-wp-202333.

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Companies face different effective marginal tax rates on their income. This can be detrimental to allocative efficiency unless taxes offset other distortions in the economy. This paper estimates the effect of tax rate heterogeneity on aggregate productivity in distorted economies with multiple frictions. Using firm-level balance-sheet data and estimates of marginal tax rates, we find that tax heterogeneity reduces total factor productivity by about 3 percent. Our findings highlight the positive correlation between marginal tax rates and other distortions to capital and especially labor. This i

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Lluberas, Rodrigo. Competition and Market Power in the Latin American Banking Sector. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013409.

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The functioning of the banking sector is key for economic growth. In this paper, we first gather banks' balance sheet monthly regulatory information in a consistent manner for seven Latin American countries. Second, we estimate lending markups and deposits markdowns in each country over time. Third, with the estimated markups and markdowns in the different countries we study how they relate with banks' profitability, the cost of credit, credit risk and credit supply. Finally, we explore whether there are differences in markups on lending rates and markdowns on deposit rates between internation

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Agarwal, Sumit, Sergio Mayordomo, María Rodríguez-Moreno, and Emanuele Tarantino. Household Heterogeneity and the Lending Channel of Monetary Policy. Banco de España, 2025. https://doi.org/10.53479/39825.

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This paper examines how monetary policy affects corporate lending through its impact on household balance sheets, bridging the gap between the cash flow and bank lending channels. When policy rates rise, households with variable-rate debt face higher monthly payments, prompting early mortgage repayments, particularly among high-income borrowers. Exploiting the monetary tightening between July 2022 and September 2023 as a policy experiment, we show that banks that are more exposed to variable-rate mortgages granted to higher-income households increase their supply of corporate credit, especiall

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Perez-Reyna, David, Tomás Rodríguez Barraquer, and Jorge Tovar. Competition in the Colombian Banking Sector. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013441.

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In this paper, we analyze the competition in the Colombian banking sector using bank-level monthly balance sheet information. We estimate the changes in measures of market power due to the exogenous introduction of a liquidity regulation. Our results suggest that introducing a net stable funding ratio increased the Lerner index in the short term, thus signaling a higher exercise of market power. We rationalize these changes in a simple theoretical model that allows us to analyze the tightening of liquidity requirements for banks. Our empirical results are consistent with banks with higher mark

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Rosenberger, Grant E., and Peter Zimmerman. Interest Rate Risk at US Credit Unions. Federal Reserve Bank of Cleveland, 2024. http://dx.doi.org/10.26509/frbc-wp-202403.

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Rising interest rates have prompted concerns about losses on bank assets, especially following the failure of Silicon Valley Bank (SVB) in March 2023. In this working paper, we examine whether US credit unions could be subject to similar losses as banks and analyze how their regulatory capital would be affected. We estimate that after realizing losses from assets that have decreased in value and not yet been sold the overall net worth of the credit union industry would have fallen by 40 percent in 2023:Q1. Unrealized losses were most severe at the largest credit unions. Nonetheless, the bulk o

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Powell, Andrew, and Liliana Rojas-Suárez. Healthier Firms for a Stronger Recovery: Policies to Support Business and Jobs in Latin America and the Caribbean. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004398.

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This report focuses on firms and labor markets in Latin America and the Caribbean during the COVID-19 crisis and recovery. Through a balance sheet analysis, it shows how larger firms have navigated the crisis by cutting back on variable costs and investment, depleting their productive capital. It also shows that small and medium-size enterprises suffered more in closures and restrictions on credit access, and the unprecedented impacts on labor markets, where participation rates and particularly women suffered the most. Moreover, labor informality has increased and is now more endemic than ever

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