Results 111 to 120 of about 80,126 (239)

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

Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe

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

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
core  

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
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

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

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

The Effects of Regulatory Office Closures on Bank Behavior

Journal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source

Analisis Piutang pada PT. SUCOFINDO (Persero) Cabang Manado [PDF]

, 2014
In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales.
Karamoy, V. (Venny), Nangoi, G. B. (Grace)   +1 more
core  

Two Pathways to Proletarianization: Understanding Professionals' Adaptation to the “Corporatization” of Chinese Law Firms

Sociological Forum, EarlyView.
ABSTRACT This study examines how lawyers in China adapt to the “corporatization” of law firms, which limits their professional autonomy within bureaucratic structures. “Proletarianization” theory, which emerged in the 1970s, effectively explains employment relations and internal stratification within the legal profession, but it has been underestimated
Xinyi Shen
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