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 to research how they affect the aggregates in the balance sheet to the delay in payment and the the provision for impairment, distinguishing these... More

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 institutions. However, loan impairments do not follow the patterns that a priori would be normal. Divergent is outcomes in defaults and impairments: the... More

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. With use of tools of programming the business application of project management which will promote operational assessment on selection of introduced... More

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 operating. The report describes estimates for 2010 and 2013 of the incidence of zombie firms across 19 European countries using firm-level data for more than... More

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 applications and mobile games market have slowly transferred to PC games and console video games. About one half of total revenue of big video games publishers comes... More

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 firstly summarizes the development status of bike sharing, then analyzes the related financial accounting problems of bike sharing with the example of Mobike, and points... More