Results 121 to 130 of about 79,614 (243)
Labor Productivity, Return Predictability, and Operating Profitability
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 411-434, February 2026.ABSTRACT Labor productivity plays a crucial role in fundamental analysis, yet its impact on stock market valuation remains relatively unexplored. We show that labor productivity contains value‐relevant information incremental to equity book value and abnormal earnings.
Weimin Liu +3 more
wiley +1 more source
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
Проблеми управління та обліку дебіторської заборгованості [PDF]
, 2011 У статті розкрито необхідність проведення на підприємствах політики управління дебіторською заборгованістю. Визначено основні напрямки формування такої політики.The article highlights the need for policy in the business accounts receivable management ...
Маціканич, І. М. +1 more
core
Corporate General Counsels and Investment Efficiency: Novel Evidence
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 578-608, February 2026.ABSTRACT We examine whether the presence of corporate general counsels (GCs) is associated with investment efficiency using both conditional and unconditional regressions. Utilizing a large sample of publicly listed US firms, we find that GCs are associated with higher investment in environments prone to underinvestment and lower investment in ...
Nader Atawnah +4 more
wiley +1 more source
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study compares the financial performance of PT. Sariguna Primatirta (CLEO) to its competitors (ADES & MYOR) in the bottled drinking water (AMDK) business in Indonesia from 2020 to 2024.
Harnandito Paramadharma +3 more
doaj +1 more source
Pengelolaan Modal Kerja Untuk Meningkatan Profitabilitas Perusahaan (Studi Kasus Pada Perusahaan Star Block Malang Periode 2012-2014) [PDF]
, 2015 Working capital is fung used by a company to cost daily operational activities. Working capital management means a management of the working capital elements ie cash, accounts receivable, inventory, and other accounts in current assets.
Kamajaya, I. N. (I)
core
Enterprise Data Valuation—A Targeted Literature Review
Journal of Economic Surveys, Volume 40, Issue 1, Page 73-92, February 2026.ABSTRACT As digital transformation redefines business models, enterprise value increasingly depends on intangible assets, especially data, rather than traditional physical assets like buildings and equipment. Traditional accounting has long focused on valuing physical assets based on their anticipated future economic benefits, distinguishing between ...
Sai Krishnan Mohan +2 more
wiley +1 more source
Notice Filing for Assignments of Accounts Receivable [PDF]
, 1948 Pemberton, John DeJ., Jr.
core +2 more sources
The uniqueness of short-term collateralization [PDF]
The author finds evidence that lines of credit secured by accounts receivable are associated with business borrowers with a high risk of default. While an unsecured short-term loan is repaid from the borrower's future cash flow, a loan secured by ...
Klapper, Leora
core
What does it mean to have a home?
American Ethnologist, Volume 53, Issue 1, Page 62-63, February 2026.
Veit Braun
wiley +1 more source