The Balance sheet as information model

被引：3

作者：

Kulikova, L., I ^{[1
]}

Garyntsev, A. G. ^{[1
]}

Gafieva, G. M. ^{[1
]}

机构：

[1] Kazan Fed Univ, Inst Management Econ & Finance, 4 Butlerova St, Kazan 420008, Russia

来源：

INTERNATIONAL CONFERENCE ON APPLIED ECONOMICS (ICOAE) 2015 | 2015年 / 24卷

关键词：

balance sheet; blance model; retained earnings; regression;

D O I：

10.1016/S2212-5671(15)00675-9

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The article examines the opportunity of using the balance sheet determinants as information model for the economic-mathematical modeling of financial position of an organization. It is proved that one of the main determinants presented in a balance sheet and indicating the efficiency of a company is the determinant of retained earnings and the factors affecting the amount of retained earnings are studied. The article suggests an economic-mathematical model of multiple regression and states the balance sheet profit maximization pattern. (C) 2015 The Authors. Published by Elsevier B.V.

引用

页码：339 / 343

页数：5

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