Search Results - subject_exact:"Bilanz"

Avoided emissions : accounting for carbon beyond the balance sheet

Mota-Nieto, Jazmin - 2026

This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618198

Corporate risk stratification through an interpretable autoencoder-based model

Giuliani, Alessandro; Savona, Roberto; Carta, Salvatore; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330149

Central bank preparedness for market-functioning asset purchases as a consideration for long-run balance sheet composition

Edge, Rochelle M.; Li, Dan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015471310

Integrating balance sheet policy into monetary policy conditions

Mojon, Benoît; Phurichai Rungcharoenkitkul; Xia, Fan Dora - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448708

Fiscal consequences of central bank losses

Cecchetti, Stephen G.; Hilscher, Jens - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449025

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Fiscal consequences of central bank losses

Cecchetti, Stephen G.; Hilscher, Jens - 2024

Book / Working Paper

The recognition of football players in the balance sheet

Stolowy, Hervé; Wu, Han - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409681

An asset-liability management approach to the Federal Reserve balance sheet

De Vere, Hugo; Ramaswamy, Srini; Schulhofer-Wohl, Sam - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437442

New insights from financial statements : proceedings of the workshop on "New insights from financial statements" co-organised by the European Committee of Central Balance Sheet Data Offices (ECCBSO), the Bank of Spain and the Irving Fisher Committee (IFC) in Madrid, Spain, 17 October 2024

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458529

Consolidated balance sheet of the Eurosystem as at 31 December 2024

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015428121

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Consolidated balance sheet of the Eurosystem as at 31 December 2024

2025

Book / Working Paper

Financial report 2024

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430497

Lease accounting standard (ASC 842), temporary book-tax differences, and capital market uncertainty

Zhou, Yan; Fan, Shihui - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482943

The Bank of Japan's finances and simulations for profits and capital

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015573295

Balance sheet policies and Central Bank losses in a HANK model

Labrousse, Charles; Perdereau, Yann - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396962

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Balance sheet policies and Central Bank losses in a HANK model

Labrousse, Charles; Perdereau, Yann - 2024

Book / Working Paper

Toss a stablecoin to your banker : stablecoins' impact on banks' balance sheets and prudential ratios

Coste, Charles-Enguerrand - 2024

This paper explores the relationship between banks and stablecoins and their issuers, focusing on the mechanical effects on banks' capital and liquidity ratios when issuing stablecoins or collecting deposits from stablecoin issuers. The analysis reveals that converting retail deposits into...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583751

Balance sheet policy uncertainty and its aggregate implications

D'Amico, Stefania; Feldman, Corey M. - 2024

Using textual analysis of the largest dealers' newsletters to their clients, we construct a measure of uncertainty about the Federal Reserve's balance sheet policy (BSP). This measure of uncertainty tends to spike during the introduction of novel aspects of BSP or at its turning points, with the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633357

Can the IMF use its balance sheet more effectively to address global challenges?

Andrews, David - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014574989

It's a match! : linking foreign counterparts in Italian customs data to their balance sheets

Crispino, Marta; Conteduca, Francesco Paolo - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015100762

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It's a match! : linking foreign counterparts in Italian customs data to their balance sheets

Crispino, Marta; Conteduca, Francesco Paolo - 2023

Book / Working Paper

Accounting for climate transition risk in banks' capital requirements

Alessi, Lucia; Di Girolamo, Erica Francesca; Pagano, Andrea - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015083454

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Accounting for climate transition risk in banks' capital requirements

Alessi, Lucia; Di Girolamo, Erica Francesca; Pagano, Andrea - 2022

Book / Working Paper

Insurance corporations' balance sheets, financial stability and monetary policy

Kaufmann, Christoph; Leyva, Jaime; Storz, Manuela - 2024

The euro area insurance sector and its relevance for real economy financing have grown significantly over the last two decades. This paper analyses the effects of monetary policy on the size and composition of insurers' balance sheets, as well as the implications of these effects for financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014484388

Central bank balance sheets and long-term interest rates : revisiting Japan's unconventional monetary policy experience

Nakajima, Jouchi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015110356

Corporate carbon accounting : balance sheets and flow statements

Reichelstein, Stefan - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015133649

Consolidated balance sheet of the Eurosystem as at 31 December 2023

2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015277285

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Consolidated balance sheet of the Eurosystem as at 31 December 2023

2024

Book / Working Paper

Insurrection through the balance sheet

Chambers, Samuel Allen - 2024

What has actually happened to the political economy of the United States over the last half-century? For too long now, 'neoliberalism' has been the standard answer given, yet today, the term seems to have lost both its analytic and critical capacities. Melinda Cooper's Counterrevolution offers...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339901

Capital controls or macroprudential policies : which is better for land booms and busts?

Zhou, Yang; Kitano, Shigeto - 2024 - Revised April 24, 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409721

Basiswissen Bilanzanalyse : Schneller Einstieg in Jahresabschluss, Bilanz und GuV

Heesen, Bernd; Heesen, Michelle Julia - 2026 - 5. Auflage

Dieses Buch richtet sich an Praktiker, die einen Abschluss verstehen und Schwachstellen aufdecken wollen. Die Analyse des Zahlenwerks ist mit geringen buchhalterischen Kenntnissen, mit wenigen Kennzahlen und auf einfachem mathematischem Niveau möglich. Anhand des zusätzlich zum Buch zur...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591857

Private Credit, Balance Sheets and Financial Stability

Matvos, Gregor; Piskorski, Tomasz; Seru, Amit - 2026

We document new evidence on the capitalization, funding structure, and performance of private credit funds using comprehensive fund- and asset-level data covering most of the industry. Private credit funds are highly capitalized, with equity typically accounting for 65-80% of total assets--more...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626320

Öffentliche Zuwendungen im IFRS-Abschluss : eine kritische Analyse der Bilanzierung von nicht-rückzahlbaren Zuwendungen

Burchardt, Nils - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557718

Latente Steuern in der Unternehmensrechnung : Relevanz für Rechnungswesen und wertorientierte Unternehmenssteuerung unter kritischer Berücksichtigung von Wahlrechten und Ermessensspielräumen im Rechnungsabschluss nach HGB, IFRS und US-GAAP

Famulla, Carolin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555678

Bilanzen : financial statements

Berkau, Carsten - 2026 - 6., vollständig überarbeitete Auflage

Das Buch behandelt den Lehrinhalt für internationales Rechnungswesen nach IFRSs. Das Lehrkonzept besteht darin, den Jahresabschluss und dessen Positionen mit mehr als 60 internationalen Fallstudien zu erklären, die alle relevanten Buchungssätze und Konten enthalten. Weiterhin können mehr als...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618537

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Bilanzen : financial statements

Berkau, Carsten - 2020 - 5., vollständig überarbeitete Auflage

Edition: 5., vollständig überarbeitete Auflage

Book / Working Paper

Financial Statement, Statement of Cash Flow, and Time Value of Money

Kasim, Chelsea; Chandra, Valencia; Lobo, Arline Cornelia - 2023

The purpose of this article is to analyze the effect of the time value of money on the financial statement. The article also includes discussions on the income statement, retained earnings, statement of financial position, cash flow statement, and time value of money

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258101

The Firm Balance Sheet Channel of Uncertainty Shocks

Zhou, Wentao - 2023

Following spikes in aggregate uncertainty, firm-level physical capital drops along with large liquidity buildup and deleveraging. Conventional macro-finance models treating corporate cash holding as net debt fail to capture the observed liquidity buildup when reproducing deleveraging, leaving an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014349193

Industry Accounting Standards Optimizing Financial Reporting in the Industrial Sector

Malolle, Agustinus - 2023

Industry accounting is a branch of accounting that deals with the processing, analysis, and reporting of financial information in an industrial context. The industrial sector generally involves various types of business entities operating in manufacturing, trading, services, mining, and other...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014352861

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Industry Accounting Standards Optimizing Financial Reporting in the Industrial Sector

Malolle, Agustinus; Mangesa, Gentry Ayuko - 2023

Book / Working Paper

Industry Accounting Standards

Halim, Anggelina Meliana; Angjaya, Sindy - 2023

The extractive industry covers a wide range of activities, including the exploration, production and sale of non-renewable natural resources such as minerals, oil and natural gas. In general, these activities are characterized by a high degree of risk. There is a risk that exploration will not...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014352877

The Holding Foreign Companies Accountable (HFCA) Act : a critique

Fried, Jesse M.; Groswald Ozery, Tamar - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014340357

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The Holding Foreign Companies Accountable (HFCA) Act : A Critique

Fried, Jesse M.; Groswald Ozery, Tamar - 2023

Book / Working Paper

Balance Sheet Financial Flexibility

Dasgupta, Sudipto; Li, Erica X. N.; Wu, Siyuan - 2023

Firms’ investment behavior is intermittent, and a significant fraction of capital formation occurs during “investment spikes”. We define financial flexibility as the capacity to accommodate investment spikes, as potentially determined by (i) external financing frictions, and (ii) the state...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353925

The effects of CBDC on the Federal Reserve's balance sheet

Gust, Christopher J.; Kim, Kyungmin; Ruprecht, Romina - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014490709

Monetary transmission and balance sheet channel in Pakistan : an investigation using firm-level data

Farwa, Umme; Iftikhar, Syed Faizan; Ali, Asghar - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014450041

How do financial crises redistribute risk?

Mitchener, Kris; Vossmeyer, Angela - 2023

We examine how financial crises redistribute risk, employing novel empirical methods and micro data from the largest financial crisis of the 20th century - the Great Depression. Using balance-sheet and systemic risk measures at the bank level, we build an econometric model with incidental...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014323137

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How do Financial Crises Redistribute Risk?

Mitchener, Kris; Vossmeyer, Angela - 2023

Book / Working Paper

How do financial crises redistribute risk?

Mitchener, Kris; Vossmeyer, Angela - 2023

Book / Working Paper

How Do Financial Crises Redistribute Risk?

Mitchener, Kris; Vossmeyer, Angela - 2023

Book / Working Paper

Normalizing the central bank's balance sheet : implications for inflation and debt dynamics

Domínguez, Begoña; Gomis-Porqueras, Pedro - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014306170

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Normalizing the central bank's balance sheet : implications for inflation and debt dynamics

Domínguez, Begoña; Gomis-Porqueras, Pedro - 2022

Book / Working Paper

How Do Banks Respond to Non-Bank Competition in the Conforming Residential Mortgage Market? The Role of Balance Sheet

Shi, Lan; Zhang, Yan; Zhao, Xinlei Shelly - 2023

We find evidence that banks respond to increasing non-bank competition in the post-2012 conforming residential mortgage market by making use of their balance sheet financing capability. Loan retention decision post 2012 is in stark contrast with that before 2012 when nonbank competition was only...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255444

The Energy Balance Sheet : Maintaining Entity-Level Comparability in Carbon Accounting

Jia, Jimmy; Taylor, Evan - 2023

Comparability is considered by carbon accounting systems as an attribute of consistency, or making different items similar. However, financial accounting systems consider comparability as the ability to understand similarities and differences between objects. A gap exists entity-level...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357856

The Consequences of the Bank of Canada's Ballooned Balance Sheet

Ambler, Steve; Koeppl, Thorsten V.; Kronick, Jeremy - 2023

The Bank of Canada’s balance sheet has undergone a radical transformation since the beginning of the pandemic. The Bank’s total assets more than quadrupled at their peak and still remain 3.5 times higher. The most radical change on the liabilities side has been the increase in settlement...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014358602

National Accounts of OECD Countries, Financial Balance Sheets 2022

2023

This publication includes financial stocks (both financial assets and liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630164

Carbon emission statements : balance sheets and flow statements

Reichelstein, Stefan - 2023

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating Carbon Emissions (CE) balance sheets and flow...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014472295

Estimating systemic risk for non-listed Euro-area banks

Engle, Robert F.; Emambakhsh, Tina; Manganelli, Simone; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015177175

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Estimating systemic risk for non-listed euro-area banks

Engle, Robert F.; Emambakhsh, Tina; Manganelli, Simone; … - 2023

Book / Working Paper

Income tax : the relationship between accounting and taxation

Lazari, Liliana; Vieru, Roman - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399378

Anforderungen an die Rechnungslegung und den Gläubigerschutz : Entwicklung bilanzkonzeptioneller Grundlagen für die Bilanzierung immaterieller Vermögensgegenstände

Schiemer-Haberl, Vera Sophie - 2025

Ziel der vorliegenden Arbeit ist es, die Lücke einer fehlenden Definition des Vermögensgegenstandsbegriffs unter Bezugnahme auf die Theorie der Verfügungsrechte zu schließen und auf Basis eines bedingt-normativen Ansatzes einen konzeptionellen Rahmen für die Bilanzierung selbst erstellter...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440821

The financial restructuring tool set : how to fix your broken balance sheet

Harmon, Mike - 2025

Over the past two decades, central banks worldwide have pursued accommodative interest rate policies, facilitating the creation of a bubble in corporate debt. As a result, many firms will experience more frequent and increasingly severe incidents of financial distress, requiring the use of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015061010

Grundzüge der Unternehmensfinanzierung

Wöhe, Günter; Bilstein, Jürgen; Ernst, Dietmar; … - 2025 - 12., überarbeitete Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014438206

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Grundzüge der Unternehmensfinanzierung

Wöhe, Günter; Bilstein, Jürgen; Ernst, Dietmar; … - 2013 - 11., überarbeitete Auflage

Edition: 11., überarbeitete Auflage

Book / Working Paper

Rückstellungen in der Bilanzierungspraxis : Ansatz, Ausweis und Bewertung in Handels- und Steuerrecht : zahlreiche Beispiele, Praxistransfer, ABC der Rückstellungen (über 1.000 Stichwörter)

Künkele, Kai Peter; Vodermeier, Michael; Zwirner, Christian - 2025 - 5., aktualiserte Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015153073