Results 91 to 100 of about 1,389 (206)
The Effect of Firm‐Level Investment on Income Inequality and Poverty Around the World
International Review of Finance, Volume 26, Issue 3, September 2026.ABSTRACT We examine the relation between firm‐level investment and income inequality in an international setting. We find that firms' investments reduce income inequality and poverty. We document that increases in employment, compensation paid to employees, and labor productivity due to firms' investment activities can be the underlying drivers of the ...
Mehmet S. Tosun +2 more
wiley +1 more source
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
Еffect of debt on financial flows of dairy plants
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The article examines the need in analytical support and management of accounts payable as forming factors of liquidity. It deals with the state and tendencies in formation of types of debt by the example of milk processing enterprises.
N.L. Vylchynska
doaj
SystemsTraditional downstream-initiated accounts receivable financing (TF) is often constrained in assisting immediate upstream suppliers. Conversely, blockchain-enabled accounts receivable financing (BF) offers an efficient solution for deep-tier suppliers to ...
Lu Liu +3 more
doaj +1 more source
The Impact of COVID-19 on the Financial Performance of Largest Teaching Hospitals. [PDF]
Healthcare (Basel), 2023 Lalani K +5 more
europepmc +1 more source
PROSEDUR AUDIT ATAS PIUTANG USAHA PADA PT X OLEH KAP BCA
Media Mahardhika: Media Komunikasi Ekonomi dan ManajemenThis study aims to assess the effectiveness of the audit procedures on accounts receivable conducted by the Public Accounting Firm (KAP) BCA for PT X, a trading company with high sales volume. In addition, this research also evaluates the extent to which
Auni Bhetrisia Selomitha Soffi +1 more
doaj +1 more source
Effects of Internal and External Factors on Hospital Data Breaches: Quantitative Study. [PDF]
J Med Internet Res, 2023 Dolezel D +5 more
europepmc +1 more source