Results 71 to 80 of about 49,403 (229)
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
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AGRIBUSINESS TRADE CREDIT -- A PARADOX [PDF]
This article utilizes the Survey of Small Business Finances to compare and contrast trade credit practices of rural small business firms. The results show that these firms borrow money and then re-lend it to others in the form of trade credit. There is a
Gustafson, Cole R.
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Accounting Perspectives, EarlyView.ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger +2 more
wiley +1 more source
Wacana: Jurnal Sosial dan Humaniora, 2012 Earnings Management (EM) is an effort performed by company management as financial report issuer on purpose to influence the readers and stakeholders behavior who rely on financial reports as their primary information source, in accordance with firm ...
OTTO - BUDIHARDJO +2 more
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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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Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, 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
Audit report on the Iowa Agricultural Development Authority for the year ended June 30, 2011 [PDF]
, 2011 Audit report on the Iowa Agricultural Development Authority for the year ended June 30 ...
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Abacus, 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