Results 51 to 60 of about 49,170 (237)

Improvement of Separate Accounting at the Enterprises of Defense Industry Using Digital Technologies

open access: yesУчёт. Анализ. Аудит, 2019
The subject of the study is the analysis of existing methodological problems in the organization and maintenance of separate accounting of costs and output of military products in accordance with the state defense procurement (SDP).
A. A. Bakulina, V. V. Zemskov
doaj   +1 more source

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

open access: yesAbacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Impact of the global financial crisis and the COVID-19 pandemic on working capital management: evidence from the Baltic public companies

open access: yesCogent Economics & Finance
This paper examines the impact of the Global Financial Crisis (GFC, 2008) and the COVID-19 pandemic on working capital management (WCM) in Baltic public companies. We measure WCM by the cash conversion cycle (CCC) and its components, apply the difference
Vilija Aleknevičienė   +1 more
doaj   +1 more source

2012 Economic Developer Of The Year Award Winners

open access: yesJournal of Aboriginal Economic Development, 2013
Eileen works together with Aboriginal Business Canada (ABC), Ulnooweg Development Group and other federal, provincial and community economic development agencies to determine how best to provide investment capital and funding to support new business ...
Michelle White-Wilsdon
doaj   +1 more source

Peter van de Ven, Sector Accounts:��Overview of the system [PDF]

open access: yes, 2012
I lucidi sono una presentazione sinntetica dei conti del sistema centrale di contabilità nazionale, utili a rispondere al gruppo della seconda domanda dei conti: per completarli ad essi vanno associati i lucidi più dettagliati preparati dal docenti e ...
Di Cocco, Jacopo
core  

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Working Capital Management: A Catalyst for Profitability in Bangladesh's Textile Sector [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
This study investigates the impact of working capital management (WCM) on the profitability of firms in Bangladesh’s textile sector. Utilizing panel data from 21 publicly listed textile companies over the period 2017–2021, the research examines the ...
Md. Khalilur Rahman   +3 more
doaj   +1 more source

Report of the Indoor Multipurpose Use and Training Facility Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30, 2008 [PDF]

open access: yes, 2008
Report of the Indoor Multipurpose Use and Training Facility Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30 ...

core  

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

Formation Of Accounting Information Of Accounts Receivable And Accounts Payable

open access: yes, 2018
The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work.
openaire   +1 more source

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