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A New Approach to the Capital Adequacy Assessment of Companies

Živko Bergant ; CollegeofAccountingandFinance,Ljubljana,Slovenia

Puni tekst: engleski, pdf (1 MB) str. 1-14 preuzimanja: 41* citiraj
APA 6th Edition
Bergant, Ž. (2019). A New Approach to the Capital Adequacy Assessment of Companies. Journal of Accounting and Management, IX (1), 1-14. Preuzeto s https://hrcak.srce.hr/224764
MLA 8th Edition
Bergant, Živko. "A New Approach to the Capital Adequacy Assessment of Companies." Journal of Accounting and Management, vol. IX, br. 1, 2019, str. 1-14. https://hrcak.srce.hr/224764. Citirano 01.11.2020.
Chicago 17th Edition
Bergant, Živko. "A New Approach to the Capital Adequacy Assessment of Companies." Journal of Accounting and Management IX, br. 1 (2019): 1-14. https://hrcak.srce.hr/224764
Harvard
Bergant, Ž. (2019). 'A New Approach to the Capital Adequacy Assessment of Companies', Journal of Accounting and Management, IX(1), str. 1-14. Preuzeto s: https://hrcak.srce.hr/224764 (Datum pristupa: 01.11.2020.)
Vancouver
Bergant Ž. A New Approach to the Capital Adequacy Assessment of Companies. Journal of Accounting and Management [Internet]. 2019 [pristupljeno 01.11.2020.];IX(1):1-14. Dostupno na: https://hrcak.srce.hr/224764
IEEE
Ž. Bergant, "A New Approach to the Capital Adequacy Assessment of Companies", Journal of Accounting and Management, vol.IX, br. 1, str. 1-14, 2019. [Online]. Dostupno na: https://hrcak.srce.hr/224764. [Citirano: 01.11.2020.]

Sažetak
The author proposes a new model for assessing a company‘s insolvency risk. The model is based on financial statement data available from companies‘ annual reports, meaning that the results can be obtained for investors, banks and other interested parties. It is an excellent tool for performing a fast analysis of business partners and their financial stability. Three main indicators are formulated; these are also mathematically connected. They therefore enable the analyst to obtain more than 19 quantified statements about a company‘s financial balance. Indicators are based on a theoretical background of net working capital, which is compared with long term liability requirements. They are suitable for analyzing a particular industry as a whole. Indicators are empirically tested on the sample of 1,856 companies in Slovenia over three years.

Ključne riječi
insolvency; capital adequacy; financing structure; indicators

Hrčak ID: 224764

URI
https://hrcak.srce.hr/224764

Posjeta: 88 *