Results 81 to 90 of about 2,081 (230)
Formation of management information to reduce the risks of bankruptcy of agricultural organizations
Хабаршысы. Экономика сериясы, 2019 The authors systematized the theoretical concepts of identifying bankruptcy risks, proposed to iden-tify the risks of bankruptcy by assessing the crisis of internal processes.
Taranova I.V., Shavrina J.O.
doaj +1 more source
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source
, 2016 В статті розглянута проблема обліку і аудиту дебіторської і кредиторської заборгованості, що відображена у фінансовій звітності за міжнародними стандартами.
Лубенченко, О.Е.
core
Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?
Financial Accountability &Management, EarlyView.ABSTRACT Vertical consolidation of small local authorities providing neighborhood services and large authorities providing strategic services into unitary authorities is assumed to improve financial condition by creating new economies of scale and scope.
Rhys Andrews, Dennis De Widt
wiley +1 more source
, 2019 Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – система облiку, аналiзу та аудиту дебіторської та кредиторської заборгованості пiдпpиємства.
Бугайчук, Д.Я.
core
Rancang Bangun Sistem Enterprise Resource Planning Pada Modul Account Payable Dan Account Receivable Yang Berorientasi Multi-Tenancy Dengan Berorientasi Multi-Tenancy Dengan Distributed Database [PDF]
, 2016 Enterprise Resource Planning (ERP) adalah sistem informasi perusahaan yang megkoordinasikan semua sumber daya. Dari ERP yang dikembangkan sebelumnya, contoh ERP 2013 menggunakan arsitektur multitenancy separated database yaitu dalam satu sistem ERP ...
Kurniawati, Syafiyus
core
Brand Equity and Debt Diversification
Financial Management, EarlyView.ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer +2 more
wiley +1 more source
CEO Self‐Regulation and the Cost of Equity Capital
Financial Review, EarlyView.ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley +1 more source
Studies in Business and Economics, 2019 Comparing the management characteristics of business firms in different countries has been a popular research topic in business administration. In this paper, we compare the management characteristics of U.S., German, and Japanese manufacturing ...
Meric Gulser +3 more
doaj +1 more source
International Journal of Auditing, EarlyView.ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao +3 more
wiley +1 more source