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The Balance Sheet as Information Model
2015
Procedia Economics and Finance
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The article examines the opportunity of using the balance sheet determinants as information model for the economicmathematical 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.
doi:10.1016/s2212-5671(15)00675-9
fatcat:ydwj6btdxzhepgtzripmbfozvq