Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/26087
Title: | Financial factors in Ukraine’s machine-building industry development |
Authors: | Kerimov, Pavlov |
Keywords: | Machinery industry -- Ukraine Machinery industry -- Accounting Financial statements -- Ukraine Capital costs |
Issue Date: | 2016 |
Publisher: | Ahmet Gökgöz |
Citation: | Kerimov, P. (2016). Financial factors in Ukraine’s machine-building industry development. Journal of Accounting, Finance and Auditing Studies, 2(3), 1-19. |
Abstract: | Despite numerous government interventions, machine-building industry in Ukraine slowly declines since 2008. Many researchers claim it to be a result of high cost of capital within Ukraine. This article purposes to answer the question, how cost of capital influences development of Ukrainian machine-building enterprises. Twenty Ukrainian enterprises were selected and their data analyzed for the period from 2008 to 2014, using the value-oriented approach, namely, the method of Economic Margin (EM), adjusted to peculiarities of Ukrainian reporting practices. The research shows, that the cost of capital (CC) is not a determining factor for the stalled development of the machine-building enterprises in Ukraine. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/26087 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS, 2(3) - A1.pdf | 382.47 kB | Adobe PDF | View/Open |
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