بدهی شرکت های سهام مشترک
ترجمه نشده

بدهی شرکت های سهام مشترک

عنوان فارسی مقاله: خصوصیات سهام سهامداران تشکیلاتی و بدهی شرکت های سهام مشترک روسی
عنوان انگلیسی مقاله: Peculiarities of formation shareholders’ equity and liabilities of Russian joint stock companies
مجله/کنفرانس: پروسیدیای مالی و اقتصاد – Procedia Economics and Finance
رشته های تحصیلی مرتبط: حسابداری، مدیریت، اقتصاد
گرایش های تحصیلی مرتبط: حسابداری مالی، مدیریت مالی، اقتصاد مالی
کلمات کلیدی فارسی: شرکت های سهام مشترک، صورت های مالی، ترازنامه، سهام سهامداران، بدهی ها
کلمات کلیدی انگلیسی: joint stock companies, financial statements, balance sheet, shareholders’ equity, liabilities
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/S2212-5671(16)30269-6
دانشگاه: PhD, Associate Professor, Kursk Academy of state and municipal service, Kursk, 305044, Russia
صفحات مقاله انگلیسی: 11
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2016
شناسه ISSN: 2212-5671
فرمت مقاله انگلیسی: PDF
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E13753
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract

1-Introduction

2-Body

3-Conclusion

Acknowledgment

References

بخشی از مقاله (انگلیسی)

Abstract

In this paper we present the results of analysis the formation of shareholders’ equity, long-term and short-term liabilities at 250 public and 750 nonpublic Russian joint stock companies for 2010-2013. We found out that the formation of capital at public and nonpublic JSCs has differences in the composition, dynamics and structure of shareholders’ equity, long-term and short-term liabilities. We concluded that the composition and structure of shareholders’ equity and liabilities of nonpublic JSCs as opposed to public JSCs are inefficient and does not contribute to the development of these companies.

Introduction

Shareholders’ equity is mandatory source of funding for any company. In addition to shareholders’ equity almost all companies use debt capital (long-term and short-term liabilities in various forms) to finance its activities. The composition and structure of firm’s capital may differ substantially depending on internal policy of a company, turnover and structure of assets, economic situation in a country, etc. At the same time, the composition and structure of capital have a significant impact on the liquidity, financial stability and efficiency of the company. In this regard, the goal of our research is to conduct a detailed analysis of composition, dynamics and structure of capital of Russian joint stock companies, to identify modern features, trends and differences at public and nonpublic companies. Issues of the formation and analysis of capital widely represented in Russian textbooks (Efimova 2014; Kazakova 2014; Selezneva and Ionova 2013; Kiryanova and Sedova 2014; Grigorieva 2013 and other). However, Russian textbooks generally consider theoretical bases of the formation and analysis of capital and have a fairly weak link with practice. Russian textbooks don’t disclose current features and trends of the formation of capital that are typical for the Russian economy at the present stage of development. In practice, a situation is not always possible to describe and analyze from the position of theoretical approaches. Our study is devoted to identification features and current trends of the formation of capital Russian JSCs. In the Russian economy at this moment there are no analogues of this research, especially on the materials of 1000 Russian companies. Theoretical approaches of this analysis, we systematized in previous studies (Grechenyuk, 2014).