Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments [PDF]
The article analyses accounts receivable and accounts payable on lease payments. The analysis includes calculating and assessing the share of debt in the balance sheet total and its changes over time; determining profitability and turnover of receivables
Irina N. Dmitrieva
doaj +2 more sources
Accounts Receivable and Payable Interrelationships: Evidence from Indian Small Cap Companies
Trade credit is vital for the survival of financial constrained SMEs, especially during the crisis. Companies act as both the proposers and recipients of trade credit.
Ms. Sangeeta Mittal, Ms. Monika
doaj +2 more sources
Reconstruction of enterprise debt networks based on compressed sensing [PDF]
This study aims at the problem of reconstruction the unknown links in debt networks among enterprises. We use the topological matrix of the enterprise debt network as the object of reconstruction and use the time series data of accounts receivable and ...
Kaihao Liang +3 more
doaj +2 more sources
Features of management accounting accounts receivable and accounts payable
The causes of occurrence of debts are reviewed, the classification of debts was given, conditions for the formation of overdue debt are reviewed, risk reduction methods of overdue debts were offered. The recommendations proposed in the article will allow
L. G. Danilova
doaj +1 more source
Skill and Strategy: How Managerial Ability Drives Working Capital Efficiency [version 1; peer review: 2 approved, 1 approved with reservations] [PDF]
Background The study investigates the impact of Managerial Ability (MA) on Working Capital Management Efficiency (WCME), focusing on how skilled management influences working capital practices.
Sagar Bhatt +5 more
doaj +2 more sources
The simultaneous determination of cash conversion cycle components [PDF]
Research Question: What are the interaction effects and links between the cash conversion cycle components? Motivation: One of the major difficulties in studying the links between the components of the cash conversion cycle is the fact that each of them ...
Georgios Kolias +2 more
doaj +1 more source
The article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight ...
A. A. Pugach, T. V. Bubnovskaya
doaj +1 more source
Аnalysis and control of accounts payable at small business
Large companies can afford to maintain a staff of financial analysts who study financial indicators using the most modern estimation and predictive methods.
M. N. Smagina +2 more
doaj +1 more source
Modeling Performance of Financial System Using System Dynamics Approach: A Case Study on a Sand and Gravel Firm [PDF]
Financial performance measurement has been known as an important tool for assessing and guiding strategies, projects, and strategic decisions of organizations.
Alinaghi Mosleh Shirazi +3 more
doaj +1 more source
The Effect of Working Capital Management on Firms’ :Performance Evidence from Algerian Listed Firms
The present study was designed to investigate the effect of working capital management on the performance of Algerian firms listed on the Algiers Stock Exchange over the 2015-2019 period, we collected their annual financial statements from the COSOB’s ...
Boussouf Azzeddine, Belkaid Ibrahim
doaj +1 more source

