title: Relationship Between Accounting Conservatism and Solvency and Liquidity Levels: Evidence from the Russian Banking Sector
metadata.name: dc.contributor.advisor
metadata.value: Силивончик Яна Игоревна
metadata.lang: ru_RU
metadata.name: dc.contributor.author
metadata.value: Киселева Мария Эдуардовна
metadata.lang: ru_RU
metadata.name: dc.contributor.author
metadata.value: Kiseleva Maria
metadata.lang: en_GB
metadata.name: dc.contributor.editor
metadata.value: Пустовалова Татьяна Александровна
metadata.lang: ru_RU
metadata.name: dc.contributor.editor
metadata.value: Pustovalova Tatiana Аleksаndrovnа
metadata.lang: en_GB
metadata.name: dc.date.accessioned
metadata.value: 2017-09-29T14:14:12Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2017-09-29T14:14:12Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2017
metadata.name: dc.identifier.other
metadata.value: 048238
metadata.lang: en_GB
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/9666
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Цель работы: исследовать взаимосвязь принципа осторожности  и уровней платежеспособности и ликвидности на примере  российского банковского сектора.  Задачи: изучить теорию по принципу осторожности и  регулированию платежеспособности и ликвидности в  банковском секторе, сформировать эмпирическую модель  исследования, собрать выборку для эмпирического анализа,  провести эмпирический анализ по выборке, изучить полученные  результаты и сформулировать финальные рекомендации.  Результаты: выявлена отрицательная зависимость между  применением принципа осторожности и нормой достаточности  капитала, нормативом краткосрочной ликвидности и  нормативом долгосрочной ликвидности.
metadata.lang: ru_RU
metadata.name: dc.description.abstract
metadata.value: The goal of the research is to determine the relationship between  accounting conservatism and solvency and liquidity levels, using evidence  from Russian banks. We state and complete the following objectives: to  analyze the theoretical background on accounting conservatism (its nature  and measurement); to study existing literature on the relationship between  accounting conservatism and solvency and liquidity of banks; to study  regulatory international and Russian requirements for banks’ capital  adequacy and liquidity levels; to identify the measures of accounting  conservatism, solvency and liquidity levels; to build and describe a sample  for the analysis; to conduct an empirical study on the built sample and  provide managerial implications based on the findings.  Main research findings: negative relationship was found between  accounting conservatism and capital adequacy ratio. We conclude that  managers tend to use more conservative estimates for potential gains and  losses when the capital adequacy ratio that represents solvency level of the  bank decreases. Moreover, there is negative relationship between  accounting conservatism and two liquidity ratios: instant liquidity ratio and  long-run liquidity ratio. Based on the findings, we provide several  recommendations for the key stakeholders in the banking sector.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.name: dc.subject
metadata.value: Принцип осторожности
metadata.lang: ru_RU
metadata.name: dc.subject
metadata.value: платежеспособность
metadata.lang: ru_RU
metadata.name: dc.subject
metadata.value: ликвидность
metadata.lang: ru_RU
metadata.name: dc.subject
metadata.value: норматив достаточности капитала
metadata.lang: ru_RU
metadata.name: dc.subject
metadata.value: норматив ликвидности
metadata.lang: ru_RU
metadata.name: dc.subject
metadata.value: Accounting conservatism
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: solvency
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: liquidity
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: capital adequacy ratio
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: liquidity requirement
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Relationship Between Accounting Conservatism and Solvency and Liquidity Levels: Evidence from the Russian Banking Sector
metadata.lang: en_GB
metadata.name: dc.title.alternative
metadata.value: Взаимоотношение между принципом осторожности и уровнями платежеспособности и ликвидности: Пример российского банковского сектора
metadata.lang: ru_RU
resources.filename: Kiseleva_Master_Thesis.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/9666/1/Kiseleva_Master_Thesis.pdf
resources.format: Adobe PDF
resources.description: Article
resources.size: 1,05 MB
resources.filename: reviewSV_Kisileva_(otzyv).doc
resources.url: https://dspace.spbu.ru/bitstream/11701/9666/2/reviewSV_Kisileva_%28otzyv%29.doc
resources.format: Microsoft Word
resources.description: ReviewSV
resources.size: 49 kB
resources.filename: reviewSV_REFEREE-S__-UTF-8-B-IFJFVklFVy5kb2M_-_
resources.url: https://dspace.spbu.ru/bitstream/11701/9666/6/reviewSV_REFEREE-S__-UTF-8-B-IFJFVklFVy5kb2M_-_
resources.format: Unknown
resources.description: ReviewRev
resources.size: 49,5 kB