Results 101 to 110 of about 79,804 (236)
Minimum Wages, the Earned Income Tax Credit, and Mental Health Around Pregnancy
Health Economics, Volume 35, Issue 4, Page 583-608, April 2026.ABSTRACT This study estimates the effects on perinatal mental health of the state's minimum wage and earned income tax credit (EITC), controlling for other policies and state‐level factors. Using data from the Pregnancy Risk Assessment Monitoring System for 2012–2018 births we find robust evidence that minimum wages and EITC levels reduce depression ...
Bryce J. Stanley, Karen Smith Conway
wiley +1 more source
Journal of Corporate Accounting &Finance, Volume 37, Issue 2, Page 24-58, April 2026.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +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
Doubtful Receivables' Risk and Its Impact on Stock Returns
Journal of Corporate Accounting &Finance, Volume 37, Issue 2, Page 78-83, April 2026.ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley +1 more source
Pentingnya Perencanaan Dan Pengendalian Piutang Dagang Dalam Meningkatkan Laba Usaha (Studi Kasus Pada PT Central Karya Utama Di Bandar Lampung) [PDF]
, 2010 The purpose of this study was to determine the extent to which the company has been carrying out the planning and control of accounts receivable and related to increased corporate profits.
Defrizal, D. (Defrizal) +2 more
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Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank
International Journal of Auditing, Volume 30, Issue 2, Page 248-263, April 2026.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
HUBUNGAN ANTARA PERPUTARAN PIUTANG DENGAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA [PDF]
, 2013 Siti Hasanah. The Correlation Between Accounts Receivable Turnover With Profitability Diverse Industry Companies In Indonesia Stock Exchange. Faculty Of Economy State University Of Jakarta Depertement Of Economy and Administration, Major/Concentration ...
Hasanah, Siti
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The Information Content of Operational Effectiveness
Journal of Business Finance &Accounting, Volume 53, Issue 2, Page 708-732, April 2026.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
Evaluación del control interno y su incidencia en la cuentas por cobrar de Foro Miraflor [PDF]
, 2013 En el presente trabajo se realizó la Evaluación del sistema de control interno y su incidencia en los procesos de las cuentas por cobrar de la Asociación de Pobladores y Productores de Miraflor “FORO MIRAFLOR”, Estelí en el periodo 2010-2011.
Cruz Cruz, Leyla Marielka
core +1 more source
MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE
, 2022 Timely and complete receipt of receivables serves the continuity, continuity and effective conduct of the activities of each business entity.In this case, it is required to focus on achieving the self-fulfillment of the obligations of the buyer and customers in the prescribed manner.
openaire +1 more source