Buhalterinės apskaitos pagrindai. Vilnius: Pačiolis. Jan G Kalčinskas. Kalčinskas, G. Buhalterinės apskaitos pagrindai. Vilnius: Pačiolis. p. Bukevičius J., Burkšaitienė D., Paliulis N., Žaptorius J. () Apskaita vadybininkams. Vilnius: Kalčinskas G. () Buhalterinės apskaitos pagrindai . Vilnius. G. Whittred and I. Zimmer (), in their examination of the debt covenants of public debt issues . 23, No 2, p Kalčinskas, G. Buhalterinės apskaitos pagrindai.

Author: Arashibei Vusho
Country: Kenya
Language: English (Spanish)
Genre: Spiritual
Published (Last): 10 September 2004
Pages: 292
PDF File Size: 19.96 Mb
ePub File Size: 12.3 Mb
ISBN: 852-6-83055-582-3
Downloads: 58847
Price: Free* [*Free Regsitration Required]
Uploader: Meztirr

Buhalterinės apskaitos pagrindai by Gediminas Kalčinskas

This book is not yet featured on Listopia. The problem is that economic literature presents some methodologies of estimation of financial leverage J.

Per marked it as to-read Apr 01, Sigita Budriene marked it as to-read Apr 19, Despite differences of methodology of estimation of financial leverage, the high financial leverage ratio shows that a company frequently uses borrowed equity. Recall that the goal of the firm. Concepts and Skills Accounting Equation. Requires that decisions be made about an uncertain future.

Goodreads helps you keep track of books you want to read. While changing tax laws, increasing availability of companies financial accounting data, further research in this field is needed.

Buhalterinės apskaitos pagrindai

Short-term – Conventionally viewed as a. A study by D. Just a moment while we sign you in to your Goodreads account. The bigger credibility of results would require examining accounting data and accounting methods applied not from one year but number of years as it is done elsewhere. The Determinants and the Value of Cash Holdings: Most debt agreements contain covenants that the borrower must meet during the term of the agreement L.

Given the pre-closing but post adjustments trial balance below. The findings above do not support the hypothesis that the higher company s financial leverage, the more likely the company s manager is to choose straight-line depreciation and FIFO inventory methods. Most students bualterins already familiar with the three primary chapter topics: Economic Improvement or Balance Sheet Management? Keung a and Y. The authors of this article investigate depreciation, inventory evaluation methods and the portfolio of these methods choice dependence on company s financial leverage.


Please use your time efficiently. Buhzlterins Exposure Eiteman et al. Joe Lan Article Highlights Ratios provide a common means for comparing the fi nancial strength and performance of two or more More information.

The current issue and full text archive of this journal is available at www. Programme Curriculum for Master Programme in Finance 1.

Impact of Company s Leverage on Financial Accounting Method Choice

Earnings before interest and taxes [EBIT] are projected. Return to Book Page. The article has been reviewed. The result of foreign research suggests the theory be developed further to increase its predictive and explanatory power Watts R. Financial accounting apskaitoa the constituent of company s accounting policy has a great impact on financial results and performance, therefore it is very useful for the users of accounting information to know which factors determine company s accounting method choice.

Ka,inskas paper investigates the determinants of the cash holdings of French More information. Therefore, a big number of companies choosing financial accounting method follow the requirements set up in the tax law.

On the other hand at this moment it is the only way to receive accounting data from small firms in Lithuania. Although extremely valuable as More information. Recall that the goal of the bugalterins More information.

Alexandrina Wilcox 2 years ago Views: Note Financial risk management Risk management principles and process Stora Enso is exposed to several financial market risks that the pagirndai is responsible for managing under policies approved by the Board. University of Dundee Bhhalterins More information.


One of the main research limitations is the difficulty to define income increasing and income de- Assets are generally reported on. There are no discussion topics on this book yet. Laura marked it as to-read Oct 24, Received in August, ; accepted in December.

The course is based on high school teachers having contact hours with students from More information. It is considerably more about points than in foreign large corporations, but it is similar to the results of Gopalakrishnan s empirical research of small unlevered firms. Zimmerman, It is a logical hypothesis that the larger the Lithuanian firm s financial leverage ratio, the more likely the company s manager is to choose straight-line depreciation and FIFO inventory methods.

Copyright Pearson Buhalterns, Inc. In fact, the main purpose of the positive approach is to develop hypotheses about factors that influence accounting method choice in different companies and to test the validity of these hypotheses empirically.

Zimmerin their examination of the debt covenants of public debt issues expressed in terms of accounting numbers or ratios, found that the most commonly used covenant was a debt to asset ratio restriction. Meaning, scope and role, a brief study of functional pagrindaii of financial management.

Introduction to various FM tools: Please make sure your More information.