Results 101 to 110 of about 49,403 (229)

Cash Conversion Cycle and Profitability of Nigerian Small and Medium-Sized Entities: An Empirical Analysis

open access: yesThe International Journal of Banking and Finance, 2018
The aim of this study was to investigate the relationship between cash conversion cycle and firm performance of small and medium-sized entities (SMEs) in Nigeria.
Musa Muhammad Tsagem   +2 more
doaj  

Trade Credit: Theories and Evidence [PDF]

open access: yes
In addition to borrowing from financial institutions, firms may be financed by their suppliers. Although there are many theories explaining why non-financial firms lend money, there are few comprehensive empirical tests of these theories.
Mitchell A. Petersen, Raghuram G. Rajan
core  

Axiology of Payables And Receivables In The Perspective of Sharia Finance Accounting

open access: yesJournal Analytica Islamica
Axiology in the context of financial accounting for debt and receivables transactions involves the application of ethical principles, moral values, and philosophical values in the management and reporting of debt and receivables. In the Islamic perspective, the axiology of financial accounting for debt and receivables becomes a profound study by ...
Luthfia, Nadira; Universitas Pendidikan Indonesia   +3 more
openaire   +2 more sources

Rethinking the Role of Recourse in the Sale of Financial Assets [PDF]

open access: yes, 1996
The presence of recourse in the sale of a financial asset is generally thought to jeopardize the true sale treatment of the sale, especially in the event of the seller\u27s bankruptcy.
Pantaleo, Peter V., Schwarcz, Steven L.
core   +1 more source

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

Determinants of working capital management [PDF]

open access: yes, 2009
This paper analyzes the determinants of working capital management (WCM) for a sample of Spanish firms during the period 1997-2004. We find that firms have a target investment in working capital and that they take decisions in order to achieve this.
Baños-Caballero, Sonia   +3 more
core  

The Information Support of the Internal Control of Receivables and Accounts Payable

open access: yesBìznes Inform, 2017
The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance ...
Akimova Natalia S., Toporkova Olena V.
openaire   +1 more source

Audit report of the State University of Iowa, Iowa City, Iowa, and its discretely presented component unit as of and for the years ended June 30, 2012 and 2011 [PDF]

open access: yes, 2013
Audit report of the State University of Iowa, Iowa City, Iowa, and its discretely presented component unit as of and for the years ended June 30, 2012 and ...

core  

Payment periods in 2009 - one year on from the economic modernisation act. [PDF]

open access: yes
Payemnt periods shortened in 2009. The decline is no longer due entirely to SMEs; it now concerns MTEs a well as large companies. It generates cash earnings, chiefly for SMEs.activity, profitability, debt, investment, SMEs, MTEs.
Kremp, E., Servant, F.
core  

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