Balance Sheet最新文献

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What color is your balance sheet? The relevance and explanatory power of wealth accounts 你的资产负债表是什么颜色的?财富账户的相关性和解释力
Balance Sheet Pub Date : 2004-12-01 DOI: 10.1108/09657960410699685
E. Melse
{"title":"What color is your balance sheet? The relevance and explanatory power of wealth accounts","authors":"E. Melse","doi":"10.1108/09657960410699685","DOIUrl":"https://doi.org/10.1108/09657960410699685","url":null,"abstract":"The growing need for more relevant detail in financial statements proper to be produced annually, quarterly or monthly, and possibly continuously, translates into an urgent need for more advanced methods and tools for trend analysis. This paper takes a broader view at balance sheet analysis. We observe balance sheet items at the highest level of aggregation and compare them with the next level of detail. This exposes a multidimensional structure produced by all balance sheet items and their time points. This innovative approach to balance sheet analysis provides a new method to determine the relevance and materiality of accounting information. Instead of computing accounting ratios separately, we apply multivariate analysis as to explore the “data space” of the balance sheet of our example company: 3M. We study ten‐years of quarterly balance sheets and discuss some trends by comparing scatter plots with spectral map analysis – spectramap for short – and color coding to expose latent variables hidden in this data. We substantiate that we can explain the larger part of variance present in balance sheets in a more meaningful manner. This paper also seeks to corroborate the generality assumption that underlies the structure of the balance sheet. We strive to increase the usability of balance sheet data and underpin its explanatory power.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133359271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Corporate governance: The battle over corporate governance – how companies are responding to the new Combined Code 公司治理:公司治理之争——公司如何应对新的联合法规
Balance Sheet Pub Date : 2004-12-01 DOI: 10.1108/09657960410563595
R. McNeil, Katie Rimmington
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引用次数: 4
The nature of risk: The risk management of everything 风险的本质:一切的风险管理
Balance Sheet Pub Date : 2004-12-01 DOI: 10.1108/09657960410563540
M. Power
{"title":"The nature of risk: The risk management of everything","authors":"M. Power","doi":"10.1108/09657960410563540","DOIUrl":"https://doi.org/10.1108/09657960410563540","url":null,"abstract":"This is a briefing by the author on his PD Leake lecture given at the Chartered Accountants’ hall earlier in the year. In it he examines the rise and rise of the risk industry and assesses the changes it has wrought in business life. He argues that unless the rise is halted we will see the retreat of socially valuable intelligence from the public domain.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132647742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 47
All or nothing: product control goes global or local 要么全有,要么全无:产品控制要么全球化,要么本地化
Balance Sheet Pub Date : 2004-09-01 DOI: 10.1108/BS.2004.26512DAB.003
M. Mainelli
{"title":"All or nothing: product control goes global or local","authors":"M. Mainelli","doi":"10.1108/BS.2004.26512DAB.003","DOIUrl":"https://doi.org/10.1108/BS.2004.26512DAB.003","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132553923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Offshoring: from pull to push 离岸外包:从拉动到推动
Balance Sheet Pub Date : 2004-09-01 DOI: 10.1108/BS.2004.26512DAB.001
C. Gentle
{"title":"Offshoring: from pull to push","authors":"C. Gentle","doi":"10.1108/BS.2004.26512DAB.001","DOIUrl":"https://doi.org/10.1108/BS.2004.26512DAB.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114222175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
When is a good time to talk about saving money on SOX 404 compliance 什么时候是谈论在SOX 404合规方面省钱的好时机
Balance Sheet Pub Date : 2004-09-01 DOI: 10.1108/BS.2004.26512DAB.002
M. Leitch
{"title":"When is a good time to talk about saving money on SOX 404 compliance","authors":"M. Leitch","doi":"10.1108/BS.2004.26512DAB.002","DOIUrl":"https://doi.org/10.1108/BS.2004.26512DAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121134570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ALM: educating the managers of the future ALM:培养未来的管理者
Balance Sheet Pub Date : 2004-09-01 DOI: 10.1108/09657960410699694
Jim Byrne
{"title":"ALM: educating the managers of the future","authors":"Jim Byrne","doi":"10.1108/09657960410699694","DOIUrl":"https://doi.org/10.1108/09657960410699694","url":null,"abstract":"The author, whose company runs training courses for the UK Asset and Liability Management Association, explains the rationale behind the training and importance of creating informed professionals within the asset and liability management community.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126281944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Basel II: your questions answered 巴塞尔协议II:你的问题得到了回答
Balance Sheet Pub Date : 2004-09-01 DOI: 10.1108/BS.2004.26512DAB.004
B. Robinson
{"title":"Basel II: your questions answered","authors":"B. Robinson","doi":"10.1108/BS.2004.26512DAB.004","DOIUrl":"https://doi.org/10.1108/BS.2004.26512DAB.004","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127417321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Bond indices: understanding all the angles 债券指数:了解所有角度
Balance Sheet Pub Date : 2004-09-01 DOI: 10.1108/09657960410699667
J. Mariathasan
{"title":"Bond indices: understanding all the angles","authors":"J. Mariathasan","doi":"10.1108/09657960410699667","DOIUrl":"https://doi.org/10.1108/09657960410699667","url":null,"abstract":"The author, a stalwart of the UK Asset and Liability Management Association, provides a guide to the construction and make‐up of bond indices and argues that users should assess them in great depth until they gain a proper understanding of what they will gain from their use.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"29 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113941330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Bracing for zero marginal competitive cost: investment banking restructures 为零边际竞争成本做准备:投资银行重组
Balance Sheet Pub Date : 2004-07-01 DOI: 10.1108/BS.2004.26512CAB.003
M. Mainelli
{"title":"Bracing for zero marginal competitive cost: investment banking restructures","authors":"M. Mainelli","doi":"10.1108/BS.2004.26512CAB.003","DOIUrl":"https://doi.org/10.1108/BS.2004.26512CAB.003","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116532081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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