Results 91 to 100 of about 2,081 (230)

Regulatory issues of the accounting reporting in the transition to IFRS

open access: yesRUDN Journal of Economics, 2013
The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards.
N V Malinovskaya
doaj  

Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine how regulatory suspensions of initial public offerings (IPOs) affect venture capitalists’ (VCs’) post‐IPO monitoring of portfolio firms in China. Using a difference‐in‐differences design that exploits three major IPO suspension episodes as quasi‐natural experiments, we provide causal evidence that these shocks divert VCs’ attention ...
Ao Li   +3 more
wiley   +1 more source

CONDITIONS OF ENTERPRISES SOLVENCY ENSURING IN THE CONTEXT OF FINANCIAL SECURITY

open access: yesEkonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2015
In the article on the basis of financial management theoretical and methodological bases research as for the conditions of enterprise solvency ensuring as one of the important indicators of the economic and production system financial security was ...
Ірина Миколаївна Крейдич   +2 more
doaj   +1 more source

Increasing The Economic Scale of MSMEs through Islamic-Based Financial Management Literacy In Kedah Malaysia

open access: yesDinamisia
One of the common problems faced by MSMEs is ineffective and efficient financial management. Many MSME owners experience obstacles in budgeting, monitoring cash flow, and controlling expenses.
Siska Siska   +4 more
doaj   +1 more source

Bankruptcy Experience and Corporate Hedging

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

Improvement of methodological support of audit of creditors 'and receivables of the enterprise [PDF]

open access: yes, 2020
An attempt is made to improve the methodological support for the audit of accounts payable and receivable of the enterprise by considering the theoretical aspects of accounts payable and receivable of the enterprise and the audit of accounts payable and ...
Shevchenko I. O.   +2 more
core  

Pelaksanaan Jasa Audit di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan [PDF]

open access: yes, 2023
Kerja magang dilaksanakan di Kantor Akuntan Publik Suganda Akna Suhri dan Rekan dari tanggal 23 Juni 2022 hingga 23 September 2022 dengan penempatan sebagai junior auditor.
Shienly, Shienly
core  

The history of the development of accounts receivable and payable

open access: yesTRENDS IN THE DEVELOPMENT OF SCIENCE AND EDUCATION, 2021
T.A. Stepanova, G.N. Pavel'eva
openaire   +1 more source

The Effects of Regulatory Office Closures on Bank Behavior

open access: yesJournal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source

Analytical support for the management of accounts receivable of the enterprise [PDF]

open access: yes
Метою дослідження є узагальнення теоретичних засад аналізу дебіторської заборгованості на основі системи показників і розробка практичних рекомендацій щодо підвищення ефективності її використання на підприємстві.
Semenova, K., Семенова, К.Д.
core   +1 more source

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