The need to develop Bank salary cards in the system of non-cash payments in the conditions of financial instability caused by the Covid-19 pandemic has been substantiated in the study.
K. V. Ekimova +2 more
doaj +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 ...
Andriushyna A. V. +2 more
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COMPLEXITIES MANAGING ACCOUNTS RECEIVABLE AND PAYABLE IN THE CONTEXT OF A PANDEMIC
Initially, partnership business activities are based on such components as receivables and payables, since this is one of the main components in the financial policy of the enterprise. At the moment in Russia, small and medium-sized businesses are the main, most important ways of doing business.
V.M. Mineeva +4 more
openaire +1 more source
Do Related Party Transactions Affect Firm Value?
Using panel data of 24 firms in the Indonesian property and real estate sector from 2019 to 2023, this study investigates the impact of related party transactions on firm value by emphasizing the influence of firm size and family ownership. Tobin's Q was
Veronica Veren Milenia +1 more
doaj +1 more source
Conditional Token: A New Model to Supply Chain Finance by Using Smart Contract in Public Blockchain
This paper defines Conditional Token (CT) as the token with specific conditions and proposes the use functions for its operations in smart contract so that it can be deployed at the public blockchain.
Che-Pin Chen +2 more
doaj +1 more source
The Inventory Channel of Trade Credit: Theory and Evidence [PDF]
We develop a simple theoretical model with a stochastic demand framework that captures the trade-off between inventories and trade credit. The essence is that the firm is in the middle of a credit chain, and produces goods for sale, holding inventories ...
Bougheas, S., Mateut, S., Mizen, P.
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Pengaruh Siklus Konversi Kas terhadap Profitabilitas Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2011 [PDF]
This study aims to determine the effect of cash conversion cycle on profitability. Cash conversion cycle consists of three components: number of days inventory, number of days accounts receivable and number of days accounts payable.
Cahaya Martha, Iva Indarnika +1 more
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Report of the Academic Building Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30, 2008 [PDF]
Report of the Academic Building Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30 ...
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Penyalahgunaan Keadaan Dalam Prosedur Permohonan Pailit Di Pengadilan Niaga [PDF]
In line with the rapidly growing trade trajectory, increasing and on an increasingly widespread and global scale, where corporate debt problem is getting complicated and requires effective legal regulation.
Ronald Saija
doaj +2 more sources
Audit of the Student Health Facility Revenue Bond Funds of Iowa State University of Science and Technology (Iowa State University) as of and for the year ended June 30, 2007 [PDF]
Audit of the Student Health Facility Revenue Bond Funds of Iowa State University of Science and Technology (Iowa State University) as of and for the year ended June 30 ...
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