balance sheet itself does not specify and show all the activities that a bank pays. because banks can do many swap contracts and obligations, exchange, and commitments outside of the balance sheet. to such activities and exchange that will not appear on the balance sheet, are saying off-balance sheet activities. these items are usually reported in the notes to the attached financial statements....

Balance sheet itself does not specify and show all the activities that a bank pays. Because banks can do many swap contracts and obligations, exchange, and commitments Outside of the balance sheet. To such activities and exchange that will not appear on the balance sheet, are saying off-balance sheet activities. These items are usually reported in the notes to the attached financial statements....

Off balance-sheet financing is an accounting technique in which a debt for company obligated does not appear on the company's balance sheet as liability. Keeping off allows to more creditworthy but misrepresents firm's financial structure creditors, shareholders, and public. The sudden collapse of energy-trading giant Enron Corporation attributed large part off-balance-sheet through multiple pa...

This paper contributes to the large field of research on investment behavior. In contrast to most studies, which are based on US data, we examine investment activities of European companies with panel data from the 1990s. We analyze four different drivers of investment output, liquidity, cost of capital and expectations and derive hypotheses for investment behavior in general and expected diffe...