Results 81 to 90 of about 559 (188)
Axiology of Payables And Receivables In The Perspective of Sharia Finance Accounting
Journal Analytica IslamicaAxiology in the context of financial accounting for debt and receivables transactions involves the application of ethical principles, moral values, and philosophical values in the management and reporting of debt and receivables. In the Islamic perspective, the axiology of financial accounting for debt and receivables becomes a profound study by ...
Luthfia, Nadira; Universitas Pendidikan Indonesia +3 more
openaire +2 more sources
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 3, September 2026.ABSTRACT This study aims to enhance bankruptcy prediction models by employing the gradient‐boosting TreeNet algorithm. This research assesses the predictive accuracy of TreeNet in bankruptcy classification using a high‐dimensional approach. Specifically, it categorizes bankruptcy as nonbankrupt, Chapter 7, or Chapter 11 categories.
Ali Saeedi
wiley +1 more source
Conditional Generative Modeling for Enhanced Credit Risk Management in Supply Chain Finance
Naval Research Logistics (NRL), Volume 73, Issue 5, Page 719-742, August 2026.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
Firm‐Level Political Risk and Earnings Manipulation
Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1382-1408, August 2026.ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley +1 more source
Review of Income and Wealth, Volume 72, Issue 3, August 2026.ABSTRACT Over recent years, there have been several projects to include distributional aspects in the national accounts' framework. Household distributional information will also be covered in the 2025 SNA. Additionally, increasing emphasis has been placed on covering all material aspects of welfare at the macro as well as micro level in the same macro
Nina Blatnik +2 more
wiley +1 more source
The International Journal of Banking and Finance, 2018 The aim of this study was to investigate the relationship between cash conversion cycle and firm performance of small and medium-sized entities (SMEs) in Nigeria.
Musa Muhammad Tsagem +2 more
doaj
How finance shared services affect profitability: an IT business value perspective. [PDF]
Inf Technol Manag, 2023 Chen X, Dai Q, Na C.
europepmc +1 more source
Does Working Capital Management Impact Profitability? A Study on ASEAN-5 Food and Beverage Companies
Jurnal Manajemen Teori dan TerapanObjective: This study aims to examine the impact of working capital management on profitability of go-public ASEAN-5 food and beverage companies. Design/Methods/Approach: This study employs multiple linear regression analysis on secondary financial ...
Salsabila Gading Rahmadani +1 more
doaj +1 more source
The Information Support of the Internal Control of Receivables and Accounts Payable
Bìznes Inform, 2017 The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance ...
Akimova Natalia S., Toporkova Olena V.
openaire +1 more source
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS)This study aims to explore accounting values in the local tradition of otok-otok and examine their relevance to the concept of time value of money from an ethno-accounting perspective. Otok-otok is a routine tradition of the Madurese people, similar to an arisan, which is carried out in turns with the aim of strengthening family ties and maintaining ...
null Fatimatus Syafira +2 more
openaire +1 more source