Results 91 to 100 of about 49,403 (229)
Development of Account Receivable and Payable System for Travel Bureau Company
Journal of Physics: Conference Series, 2018 Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit.
I G M Karma, J Susanti
openaire +1 more source
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source
Regulatory issues of the accounting reporting in the transition to IFRS
RUDN 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
Firm‐Level Political Risk and Earnings Manipulation
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley +1 more source
DinamisiaOne 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
The Effects of Regulatory Office Closures on Bank Behavior
Journal 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
Audit report on the Iowa State Fair Authority for the year ended October 31, 2010 [PDF]
, 2011 Audit report on the Iowa State Fair Authority for the year ended October 31 ...
core
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley +1 more source
Studies in Business and Economics, 2019 Comparing the management characteristics of business firms in different countries has been a popular research topic in business administration. In this paper, we compare the management characteristics of U.S., German, and Japanese manufacturing ...
Meric Gulser +3 more
doaj +1 more source