Results 31 to 40 of about 49,170 (237)

Minimum Wages, the Earned Income Tax Credit, and Mental Health Around Pregnancy

Health Economics, EarlyView.
ABSTRACT This study estimates the effects on perinatal mental health of the state's minimum wage and earned income tax credit (EITC), controlling for other policies and state‐level factors. Using data from the Pregnancy Risk Assessment Monitoring System for 2012–2018 births we find robust evidence that minimum wages and EITC levels reduce depression ...
Bryce J. Stanley, Karen Smith Conway
wiley   +1 more source

Evaluation of internal control in the treasury process at small and medium-sized companies in Medellin

Revista CEA, 2018
An evaluation of the departments of companies reveals that the most susceptible to fraud is corporate treasury. For that reason, this work proposes to evaluate the internal control structure, specially the transaction cycle of the treasury process at ...
Daniel Alberto Grajales-Gaviria, Orlando Carmelo Castellanos-Polo   +1 more
doaj   +1 more source

The Impact of Geopolitical Risk on Trade Credit

International Journal of Finance &Economics, EarlyView.
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley   +1 more source

Conditional Token: A New Model to Supply Chain Finance by Using Smart Contract in Public Blockchain

FinTech, 2023
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, Kai-Wen Huang, Yung-Chi Kuo   +2 more
doaj   +1 more source

COMPLEXITIES MANAGING ACCOUNTS RECEIVABLE AND PAYABLE IN THE CONTEXT OF A PANDEMIC

Bulletin USPTU Science education economy Series economy, 2022
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, G.H. Aznabayeva, A.P. Sharipov, R.R. Ayupov, D.G. Iraev   +4 more
openaire   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

Do Related Party Transactions Affect Firm Value?

Keunis
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, Kusuma Indawati Halim   +1 more
doaj   +1 more source

DEVELOPMENT OF SALARY CARDS IN THE SYSTEM OF CASHLESS PAYMENTS IN CONDITIONS OF FINANCIAL INSTABILITY ON THE EXAMPLE OF SBERBANK OF RUSSIA

Вестник университета, 2020
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, S. S. Galasova, V. V. Manuylenko   +2 more
doaj   +1 more source

The Inventory Channel of Trade Credit: Theory and Evidence [PDF]

, 2007
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.
core  

Doubtful Receivables' Risk and Its Impact on Stock Returns

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley   +1 more source