Results 111 to 120 of about 2,081 (230)

Does Working Capital Management Impact Profitability? A Study on ASEAN-5 Food and Beverage Companies

Jurnal Manajemen Teori dan Terapan
Objective: This study aims to examine the impact of working capital management on profitability of go-public ASEAN-5 food and beverage companies. Design/Methods/Approach: This study employs multiple linear regression analysis on secondary financial ...
Salsabila Gading Rahmadani, Irene Rini Demi Pangestuti   +1 more
doaj   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, Volume 64, Issue 4, Page 1457-1513, September 2026.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

The impact of financial crisis on the conditions of accounts payable and accounts receivable of enterprises of Lviv region

, 2016
У статті розглянуто причини фінансової кризи в Україні, фактори, що сприяли падінню рівня національної економіки. Здійснено аналіз структури та динаміки дебіторської та кредиторської заборгованості підприємств Львівщини.
Шот, А.П.
core  

How finance shared services affect profitability: an IT business value perspective. [PDF]

Inf Technol Manag, 2023
Chen X, Dai Q, Na C.
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, Volume 43, Issue 3, Page 1179-1252, Fall 2026.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Accounts Payable AND Receivable: Methods OF Managing Them

The stability of the financial position and professional reputation of an organization are considered important signs of its investment attractiveness.
Malikova, D. M. (Dilrabo), Musoeva, P. B. (Parvina)   +1 more
core  

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, Volume 43, Issue 3, Page 1651-1681, Fall 2026.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

The Effect of Firm‐Level Investment on Income Inequality and Poverty Around the World

International Review of Finance, Volume 26, Issue 3, September 2026.
ABSTRACT We examine the relation between firm‐level investment and income inequality in an international setting. We find that firms' investments reduce income inequality and poverty. We document that increases in employment, compensation paid to employees, and labor productivity due to firms' investment activities can be the underlying drivers of the ...
Mehmet S. Tosun, Ethan D. Watson, Serhat Yildiz   +2 more
wiley   +1 more source

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

Bìznes 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

ETNO TRADITIONAL ACCOUNTING: ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE ACCOUNTING AND THEIR RELEVANCE TO THE TIME VALUE OF MONEY

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS)
This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining ...
null Fatimatus Syafira, null Ira Hasti Priyadi, null Riskiyatul Khasanah   +2 more
openaire   +1 more source