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.

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Very often researchers use depreciation of apsmaitos assets and valuation of inventory methods or their portfolio, pavrindai it is obvious that straight-line depreciation and inventory FIFO methods are income increasing. This hypothesis is being confirmed by empirical research conducted elsewhere, however, influence of leverage on accounting method choice has not been investigated in Lithuania. Prentice Hall Whittred, G. Financial managers do not operate in a vacuum; they depend on long-term funds from the capital market, which acts buhqlterins an intermediary for the allocation of investors capital through debt and equity see More information.

Linas Leninas marked it as to-read Mar 21, Giedrius Filimonovas added it Apr 27, Research findings are offered in the conclusions. A added it Mar 27, Inventory evaluation method; 2. Uncertainty about future operating income.


Buhalterinės apskaitos pagrindai by Gediminas Kalčinskas

Although extremely valuable as More information. No trivia or quizzes yet. University of Dundee Link More information. The article has been reviewed. Joe Lan Article Highlights Ratios provide a common means for comparing the fi nancial strength and performance of two or more More information.

This suggests that management could manipulate accounting results through selective income increasing accounting methods, and thus possessed the ability to relax constrictive debt covenants. Compustat databasewhich reflects financial reporting information, accounting policy and other information related to large companies.

Buhalterinės apskaitos pagrindai

Chapter 7 Income bonds do share some characteristics with preferred stock. Received in August, ; accepted in December. Accounting Exposure Eiteman et al. It is widely accepted that straight-line depreciation and FIFO inventory methods kalinnskas income increasing, accelerated depreciation and LIFO inventory methods income decreasing methods.

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Income bondholders More information. While changing tax laws, increasing availability of companies financial accounting data, further research in this field is needed.

Impact of Company s Leverage on Financial Accounting Method Choice – PDF

These ratios are broken down into four categories: Revolving Line Of Credit Revolving lines of credit are the most. What are the strengths and weaknesses of a sole proprietorship? The problem is that economic literature presents some methodologies of estimation of financial leverage J. Despite differences of methodology of estimation of financial leverage, the high financial leverage ratio shows that a company frequently uses borrowed equity.


Determinants of accounting choices in Egypt an empirical study. Additionally, up to the end of it was allowed in calculation of Income tax to use only straight-line or units of production depreciation methods.

Impact of Company s Leverage on Financial Accounting Method Choice

Question 1 Text references. While changing kalinskkas laws, increasing availability of companies financial accounting data coming more objective data gathering ways than questionnairesfurther research is needed determining influence of company s financial leverage and other economic determinants on the accounting method choice. Marcin 90, Poland Beyond any. Note Financial risk management Risk management principles and process Stora Enso is exposed to pagrjndai financial market risks that the group is responsible for managing under policies approved by the Board.