The 11 references with contexts in paper Yuhimenko-Nazaruk (2017) “Теоретичні аспекти обліку специфічних активів: інституційний підхід // Theoretical aspects of specific assets accounting: institutional approach” / spz:ztu:ven:112282

2
Verenikin, A.O. and Voloshin, D.I. (2004), «Teorija mnogourovnevoj jekonomiki v kontekste sovremennoj jekonomicheskoj mysli», Problemy prognozirovanija, No. 1, pp. 29–47.
Total in-text references: 1
  1. In-text reference with the coordinate start=10579
    Prefix
    Ausan [5, p. 122], Ya.I. Kuzminov, K.B. Bendykidze, M.M. Yudkevich [7, p. 197]); 2) Index of the dispersion of risks caused by making deposits into specific assets (A.O. Verenikin and D.I. Voloshyn
    Exact
    [2, p. 33]
    Suffix
    ); 3) Branch index of asset specificity (H. Kim, H. Kung [12]). A separate enterprise should chose that method, which has all the necessary data available for the method using; such data have to provide the reliability of calculation for the level asset specificity and further ranking of specific assets in the accounting system.

3
Vil'jamson, O.E. (2001), Ekonomichni instytucii' kapitalizmu: firmy, marketyng, ukladannja kontraktiv, ArtEk, Kyi'v, 472 p.
Total in-text references: 2
  1. In-text reference with the coordinate start=6320
    Prefix
    In general, enterprises’ investing into specific assets is performed because due to their use it is possible to decrease expenses and the enterprises, which apply the specific assets can earn higher profits in comparison with the enterprises, which do not own such assets. O.E.Williamson considers the specificity of assets
    Exact
    [3, p. 52]
    Suffix
    as one of the criteria, which should be taken into account while organizing business operations, in particular those ones, which affect the amount of transactional costs that arise when concluding contracts.

  2. In-text reference with the coordinate start=11283
    Prefix
    Specific assets (less specific and highly specific) can be differentiated according to the type of specificity in order to understand the structure of contracts deeper. The first type includes human assets and was identified and described by G. Bekker, however a general typization for specific assets was proposed by O. Williamson for the first time
    Exact
    [3, p. 55]
    Suffix
    , he singled out the following types of specificity: location specificity, specificity of financial assets, specificity of human assets, auxiliary assets. Later this typization was extended by S.

4
Dzhoskov, P. (2002), «Specyfichnist' aktyviv i struktura vertykal'nyh vidnosyn: empirychni dani», Pryroda firmy: pohodzhennja, evoljucija i rozvytok, Translated from English, in Vil'jamson, O.E. and Vinter, S.Dzh. (ed.), A.S.K., Kyi'v, pp. 160–188.
Total in-text references: 1
  1. In-text reference with the coordinate start=5488
    Prefix
    Yuhimenko-Nazaruk, 2017 organization) and the nature of contract interactions between firms on the different stages of production process, where the key issue became the importance of specific assets that allows to explain these processes
    Exact
    [4, p. 170]
    Suffix
    . So, scientists-neoinstitutionalists in their researches appeared to be far from the general analysis of the role of transactional costs in the activity of enterprise and had deal with the substantiation of the means of their management on the base of identification of factors, which influence the process and the main factor here is carrying out investments into the specific enterprise’s a

5
Auzan, A.A. (ed.) (2006), Institucional'naja jekonomika: novaja institucional'naja jekonomicheskaja teorija, Infra-M, Moskva, 268 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=10390
    Prefix
    Nowadays, researchers do not have the common point of view about the way of calculating the level of asset specificity, that is why they use various methods and approaches, for instance; 1) Approach based on alternative expenses (the group of authors headed by prof. A.A. Ausan
    Exact
    [5, p. 122]
    Suffix
    , Ya.I. Kuzminov, K.B. Bendykidze, M.M. Yudkevich [7, p. 197]); 2) Index of the dispersion of risks caused by making deposits into specific assets (A.O. Verenikin and D.I. Voloshyn [2, p. 33]); 3) Branch index of asset specificity (H.

6
L'vov, D.S. (ed.) (2001), Institucional'naja jekonomika, INFRA-M, Moskva, 318 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=15902
    Prefix
    Dementyev indicates that the theory of transactional costs admits excessive technological heel in explanation of specific assets and ignores specific financial assets. The tendency of transformation into nonmobile assets is also observed for bank credits
    Exact
    [6, p. 215]
    Suffix
    . As an example for such credits, the author calls the delayed debentures, which are characterized by low liquidity and are common for crisis economies. But we consider that financial assets according to their nature cannot be included into specific assets.

7
Kuz'minov, Ja.I., Bendukidze, K.A. and Judkevich, M.M. (2006), Kurs institucional'noj jekonomiki: instituty, seti, transakcionnye izderzhki, kontrakty, Izd. dom GU VShJe, Moskva, 442 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=10451
    Prefix
    Nowadays, researchers do not have the common point of view about the way of calculating the level of asset specificity, that is why they use various methods and approaches, for instance; 1) Approach based on alternative expenses (the group of authors headed by prof. A.A. Ausan [5, p. 122], Ya.I. Kuzminov, K.B. Bendykidze, M.M. Yudkevich
    Exact
    [7, p. 197]
    Suffix
    ); 2) Index of the dispersion of risks caused by making deposits into specific assets (A.O. Verenikin and D.I. Voloshyn [2, p. 33]); 3) Branch index of asset specificity (H. Kim, H. Kung [12]).

8
Furubotn, Je.G. and Rihter, R. (2005), Instituty i jekonomicheskaja teorija: dostizhenija novoj institucional'noj jekonomicheskoj teorii, Translated from English, in Kat'kalo, V.S. and Drozdova, N.P. (ed.), Izdat. dom SPGU, Sankt-Peterburg, 702 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=4995
    Prefix
    Furubotn and P.Richter state that the consideration of a firm as the net of contracts based on the use or disuse of the assets specific for the firm can be applied as a criterion for the classification of works, which extended the bases of the neoinstitutional analysis of productive organizations
    Exact
    [8, p. 512-513]
    Suffix
    . P. Joscov also states that since the beginning of 1980-s the discussion focus on transactional costs has transferred to the determinants of vertical integration (inner © І.

9
Jemar-Djuverne, F. (1997), «Konvencii kachestva i mnozhestvennost' form koordinacii», Voprosy jekonomiki, No. 10, pp. 104–116.
Total in-text references: 1
  1. In-text reference with the coordinate start=16720
    Prefix
    Today the asset specificity concept is used not only for the improvement of the transactional cost theory, but also in the process of analysis of functioning enterprises’ strategies, that is, the theory has a significant practical meaning. F. Emar-Duverne
    Exact
    [9, p. 110]
    Suffix
    (on the base of such three main types of enterprise’s resources as specific resources = non-financial investments, investments into principal capital, the resources that participate in market exchange = variable expenses) distinguished three models of an enterprise according to the type of the adopted quality convention.

10
Jaremenko, Ju.V. (2000), Teorija i metodologija issledovanija mnogourovnevoj jekonomiki, Nauka, Moskva, 400 p.
Total in-text references: 1
  1. In-text reference with the coordinate start=7230
    Prefix
    The criterion proposed by the author is a determinant difference of the transactional firm’s theory from other approaches to the explanation of economic organization. Academician Yu.V. Yaremenko followed the same approach to the allocation of features of the resources owned by an enterprise
    Exact
    [10]
    Suffix
    , he proposed the conception of resources with different qualities, that is, the resource qualification according to their quality categories. In his opinion, the use of resources of various quality by enterprises is an objective outline of economic development.

11
Jensen, M.C. (1983), «Organization Theory and Methodology», The Accounting Review, Vol. LVIII, No. 2, pр. 319–339.
Total in-text references: 1
  1. In-text reference with the coordinate start=21124
    Prefix
    Janson considers on this point if organizational relations affect much the accounting practice of enterprises, then without fundamental understanding of the existing differences between organizations we will not have the fundamental understanding of the reasons, which cause the difference in accounting policies of enterprises
    Exact
    [11, p. 323-324]
    Suffix
    . The concept of specific assets is the example of such theoretical and fundamental principles, which allow to substantiate the contract interrelation and content aspects of accounting policy formation of their users.

12
Kim, H. and Kung, H. (2012), Asset Redeployability, Economic Uncertainty and Corporate Investment, available at: http://www.sauder.ubc.ca/Faculty/Divisions/Finance_Division/Research/~/media/Files/Finance%20Division/Working %20Papers/FIN-2012-Kim_Kung-2.ashx
Total in-text references: 1
  1. In-text reference with the coordinate start=10652
    Prefix
    Yudkevich [7, p. 197]); 2) Index of the dispersion of risks caused by making deposits into specific assets (A.O. Verenikin and D.I. Voloshyn [2, p. 33]); 3) Branch index of asset specificity (H. Kim, H. Kung
    Exact
    [12]
    Suffix
    ). A separate enterprise should chose that method, which has all the necessary data available for the method using; such data have to provide the reliability of calculation for the level asset specificity and further ranking of specific assets in the accounting system.