Results 61 to 70 of about 49,170 (237)
Financial statement analysis of the steel industry (period 2013-2017) [PDF]
, 2019 The main objective of this project is the economic financial analysis of three companies: Acerin ox Europa S.A.U., Siderúrgica Sevillana, S.A., and ArcelorMittal Sestao, S.L.
Morales Arancibia, Laura Romina
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Accounting &Finance, EarlyView.Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo +3 more
wiley +1 more source
ШЛЯХИ УДОСКОНАЛЕННЯ МЕТОДИКИ АУДИТУ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ [PDF]
, 2014 Досліджено проблемні аспекти методики аудиту дебіторської заборгованості, надання повної та достовірної інформації користувачам фінансових звітів. Обґрунтовано необхідність врахування нових вимог щодо аудиторських процедур.
Венгерук, Н. П.
core +1 more source
CEO‐Board Social Ties and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
مرور نظاممند بررسی اجرای حسابداری تعهدی در بخش دولتی و نظام سلامت: چالشها و راهکارها
مدیریت اطلاعات سلامت, 2013 مقدمه: امروزه دگرگونیهای شدیدی در ساختارهای دولتی بهویژه نظامهای مراقبت سلامت ایجاد شده است. در این سازمانها افزایش هزینهها و انتظارات فزایندهی مشتریان، توجه دولتها را به مدیریت صحیح منابع معطوف ساخته است.
Mohammad Hossein Mehrolhasani +4 more
doaj
Економіка, управління та адмініструванняThe paper is devoted to the issues regarding the effectiveness of managing the creditworthiness of Ukrainian businesses, which involve significant financial resources to form necessary assets under debt obligations for economic operations.
O.H. Denysiuk, O.V. Panichuk
doaj +1 more source
Development of Account Receivable and Payable System for Travel Bureau Company
Journal of Physics: Conference Series, 2018 Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit.
I G M Karma, J Susanti
openaire +1 more source
WCM component importance ranking order by SMEs: financial directors perspective [PDF]
, 2014 This paper reports the results of an investigation into the ranking order of Working Capital Management (WCM) components of Small and Medium Enterprises (SMEs) listed on the Alternative Investment Market (AIM), from the perspective of financial directors.
Afrifa, G., Afrifa, G.
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