The need for development of company financial policy occurs when you require additional financial resources while attracting loans or investments to finance a new business, idea or a profitable investment project. The company financial policy determines the model and technology cooperation with...

the Commission has instructed PwC to provide a review of the current tax provisions directed at the Financial Sector and financial instruments. The content of the Study is limited to the questions raised by the Commission in the questionnaires provided and is subject to certain limitations in...

В статье отражена история развития компании, ее финансовые показатели и их влияние на мировой рынок перестрахования, рассмотрены non-life и life перестрахования,...

We combine a simple agent-based model of financial markets and a New Keynesian macroeconomic model with bounded rationality via two straightforward channels. The result is a macroeconomic model that allows for the endogenous development of business cycles and stock price bubbles. We show that...

This paper focuses on earnings benchmarks using a sample of Spanish hotel firms. In particular, we examine two earnings benchmarks: loss avoidance and earnings decreases avoidance. First, we use frequency histograms to detect a discontinuity around zero. Second, we use discretionary accruals and...

We combine a simple agent-based model of financial markets and a New Keynesian macroeconomic model with bounded rationality via two straightforward channels. The result is a macroeconomic model that allows for the endogenous development of business cycles and stock price bubbles. We show that...

Este trabajo se centra en la gestión del resultado hacia unos umbrales de rentabilidad que se consideran críticos: evitar declarar pérdidas y descensos en resultados, en una muestra de empresas hoteleras. El estudio empírico se divide en dos etapas. En primer lugar, se plantean los...

В ЕС сформирована Европейская система финансового надзора, которая включает в себя Европейский Комитет Системных Рисков; Орган по банковскому надзору; Орган по...