Results 91 to 100 of about 2,081 (230)
Regulatory issues of the accounting reporting in the transition to IFRS
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
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
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
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
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]
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]
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
T.A. Stepanova, G.N. Pavel'eva
openaire +1 more source
The Effects of Regulatory Office Closures on Bank Behavior
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]
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

