Results 91 to 100 of about 79,614 (243)
The Impact of Climate Risks on Corporate Debt Financing
European Financial Management, EarlyView.ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma +3 more
wiley +1 more source
Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank
International Journal of Auditing, EarlyView.ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier +3 more
wiley +1 more source
Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting
International Journal of Auditing, EarlyView.ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley +1 more source
FIKIH ZAKAT SIMPANAN DI BANK DAN HUKUM-HUKUMNYA
al-Uqud: Journal of Islamic Economics, 2017 The potential of zakah of savings on Banks in Indonesia in 2011 reached 17 T. According to the jumhur (konsensus) of contemporary fuqaha (jurist), saving in banks, essentially, are accounts receivable (qardh).
Atep Hendang Waluya
doaj +1 more source
Perlindungan Hukum terhadap Kreditur Penerima Jaminan Fidusia dalam Bentuk Daftar Piutang [PDF]
, 2015 The legal position of the credit list was as the object of additional collateral guaranteeing the order and the smoothness of the payment of the debtor\u27s debt made in the binding accesoir agreement, then legal protection for the creditor as the ...
S, R. H. (ROTUA)
core
International Journal of Auditing, EarlyView.ABSTRACT This paper examines the role of country‐level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to ...
Adam Aoun, Cédric Poretti
wiley +1 more source
Analysis on Accounts Receivable Management in ZXTX [PDF]
, 2016 通过信用销售来扩大市场份额，提升其竞争力，是企业的常用的销售策略之一。尤其是在当前市场疲软，全球性经济衰退蔓延的发展阶段，信用销售更是很多企业争夺客户的不二法器。但是，信用销售是一把双刃剑，如果风险控制不当，可能导致大额的应收账款无法回收，影响到企业的资金周转，导致资金链断裂，使企业陷入财务困境甚至破产。因此，如何对应收账款进行有效管理，是企业管理的重要研究课题。 本文从ZXTX公司的实际情况出发，深入分析该公司的应收账款管理现状，结合国内外相关应收账款管理的研究成果 ...
黄娟
core
The Information Content of Operational Effectiveness
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth +2 more
wiley +1 more source
Pengelolaan Modal Kerja Yang Efektif Untuk Meningkatkan Profitabilitas (Studi Kasus Pada Perusahaan Karya Abdi Malang Periode 2012-2014) [PDF]
, 2015 Working capital is an essential element of a company as it's used to cost daily operational activities. Inability of a company to manage the working capital owned would be an obstruction of it's performance with the result that causes reduction of ...
Agustina, V. D. (Vayya)
core
CEO‐employee pay ratio disclosure and dividend policy
Journal of Financial Research, EarlyView.Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley +1 more source