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Articles

Salvador Climent-Serrano, Elisabeth Bustos-Contell, Gregorio Labatut-Serer

Views - 288  (Abstract) PDF - 54  (Download)
Abstract: The stress tests are based on macroeconomic variables for the estimations of the results. However, there are other factors that may influence them. This paper studies the influence of the balance sheet structure in the NPL and the loss caused by the NPL using econometric models. The objective  is...
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Issam Hallak, Péter Harasztosi, Sebastian Schich

Views - 593  (Abstract) PDF - 102  (Download)
Abstract: One explanation for the observed lack of economic dynamism in Europe is that so-called zombie firms are spreading and that they crowd out the growth of other, potentially more “lively”, companies. Zombie firms are firms that apparently are unable to repay their debt and yet, they continue operati...
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Denis Yur'evich Samygin, Olesya Sergeevna Shorokhova, Marina Olegovna Egorova

Views - 206  (Abstract) PDF - 29  (Download)
Abstract:Need of transformation of means of support of project financing for commercial banks is proved. The analysis and modeling of business processes of project management by the contextual chart and the chart of decomposition is carried out that allowed to describe the main stages of project financing. W...
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Salvador Climent-Serrano

Views - 239  (Abstract) PDF - 21  (Download)
Abstract: In this research, an econometric with panel data using Ordinary least squares OLS model is constructed following the guidelines recommended by the EBA stress test methodology for 2016. The findings indicate that macroeconomic factors affecting defaults are the expected ones in the Spanish credit ...
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Nenad Zoran Tomić

Views - 1595  (Abstract) PDF - 300  (Download)
Abstract: Abstract: Microtransactions denote a payment made for purchase of mobile phone application or additional content in video games. The basic revenue principle for publisher was to sell the entire content at once, with the buyer having to pay the game as a whole. Trends from mobile app...
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jin luo

Views - 233  (Abstract) PDF - 76  (Download)
Abstract: [Abstract] Bike sharing is a new type of “Internet +” model. At present, China has not yet introduced relevant Internet operating systems and accounting standards. There is still a big problem in the financial accounting and processing of the bike sharing platform. This paper fir...
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