Results 91 to 100 of about 884,067 (254)
Journal of Accounting Research, EarlyView.ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall +2 more
wiley +1 more source
Accounts Receivables Management
International Journal of Finance & Banking Studies (2147-4486), 2017 This paper studied how Zoomlion Company Limited manages its accounts receivables. Based on multiple linear regression analysis, Kendall coefficient of concordance and One sample t-test, the result shows effective credit control systems by the company.
openaire +2 more sources
The effect of the mandatory disclosure of corporate tax returns on reporting bias
Journal of Accounting Research, EarlyView.ABSTRACT How do investor reactions to the mandatory disclosure of firm tax information influence managers' reporting choices? To answer this question, we build a structural model of reporting bias, which we test with a unique data set of Turkish firms that have been mandated to publicly disclose their tax returns since 2009.
ERIC J. ALLEN +2 more
wiley +1 more source
Trade Credit: Some Issues of Accounting and Analysis of Accounts Receivable
Journal of Vasyl Stefanyk Precarpathian National UniversityThis article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment.
Taras Gnatiuk +2 more
doaj +1 more source
Pengelolaan Piutang Untuk Profitabilitas Bisnis Jasa Hotel
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This study aims to explore accounts receivable that affect the profitability of credit sales at the Royal Orchid Garden Hotel. This study uses analytical research by reviewing the data on receivables and gross operating profit per room at PT Royal Orchid
Mohammad Rofiudin +3 more
doaj
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
Contemporary Accounting Research, EarlyView.ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley +1 more source
Accounts receivable ::financial accounting and auditing /
, 2011 " ... comprehensively explains and analyzes financial accounting and auditing of accounts receivable and associated items. Most enterprises that sell goods or provide services do not instantaneously collect amounts due from customers.
Howe, Harry, +3 more
core
Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source