Results 101 to 110 of about 884,067 (254)
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
wiley +1 more source
MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY
Ekonomska misao i praksa, 2013 Upravljanje potraživanjima od kupaca neposredno utječe na profitabilnost poduzeća. Svrha empirijskog istraživanja je analizirati potraživanja kupaca i ovisnost ulaganja u potraživanja kupaca i profitabilnosti poduzeća iskazane u obliku Return on Assets (ROA).
openaire +2 more sources
What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
Abacus, EarlyView.This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley +1 more source
Aplikasi Penghapusan Piutang (Write Off Accounts Receivable) [PDF]
, 2015 Bila kegiatan operasional perusahaan pada umumnya bergerak di bidang penjualan barang atau jasa secara kredit maka piutang-piutang yang timbul merupakan unsur paling penting dari aktiva lancar.
NADHIR MUHAMMAD RAFIQI
core +2 more sources
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley +1 more source
Management & Marketing, 2008 Almost every sales opportunity required us to get involved with our customer`s finance department to develop a business case or cost justification.
Luigi DUMITRESCU, Camelia APOSTU
doaj
The Determinants of Auditor Communication and Its Consequences for Audit Effort
Accounting &Finance, EarlyView.ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo +2 more
wiley +1 more source
Aplikasi Penghapusan Piutang (Write Off Accounts Receivable) [PDF]
, 2017 Bila kegiatan operasional perusahaan pada umumnya bergerak di bidang penjualan barang atau jasa secara kredit maka piutang-piutang yang timbul merupakan unsur paling penting dari aktiva lancar.
RANI HADIANTI PERMATASARI
core