Pengaruh Siklus Konversi Kas terhadap Profitabilitas Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2011 [PDF]
, 2013 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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Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
Strategic Change, EarlyView.ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley +1 more source
Conditional Generative Modeling for Enhanced Credit Risk Management in Supply Chain Finance
Naval Research Logistics (NRL), EarlyView.ABSTRACT The rapid expansion of cross‐border e‐commerce (CBEC) has created significant opportunities for small‐ and medium‐sized sellers, yet financing remains a critical challenge due to their limited credit histories. Third‐party logistics (3PL)‐led supply chain finance (SCF) has emerged as a promising solution, leveraging in‐transit inventory as ...
Qingkai Zhang, L. Jeff Hong, Houmin Yan
wiley +1 more source
Penyalahgunaan Keadaan Dalam Prosedur Permohonan Pailit Di Pengadilan Niaga [PDF]
SASI, 2018 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
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]
, 2008 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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Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
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]
, 2007 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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Can individual auditors' career advancements predict audit partner quality?
Contemporary Accounting Research, EarlyView.Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley +1 more source
The impact of working capital management on the profitability of Croatian manufacturing SMEs
Ekonomski Vjesnik, 2020 Working capital management is important because of its impact on the owner’s wealth, shown as the economic value of the enterprise, which is the result of interdependence of profitability and risk.
Darija Prša
doaj