Results 121 to 130 of about 884,067 (254)
Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?
Financial Accountability &Management, EarlyView.ABSTRACT Vertical consolidation of small local authorities providing neighborhood services and large authorities providing strategic services into unitary authorities is assumed to improve financial condition by creating new economies of scale and scope.
Rhys Andrews, Dennis De Widt
wiley +1 more source
PROSEDUR AUDIT ATAS PIUTANG USAHA PADA PT X OLEH KAP BCA
Media Mahardhika: Media Komunikasi Ekonomi dan ManajemenThis study aims to assess the effectiveness of the audit procedures on accounts receivable conducted by the Public Accounting Firm (KAP) BCA for PT X, a trading company with high sales volume. In addition, this research also evaluates the extent to which
Auni Bhetrisia Selomitha Soffi +1 more
doaj +1 more source
Brand Equity and Debt Diversification
Financial Management, EarlyView.ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer +2 more
wiley +1 more source
Accounts receivable – accounting, financial and legal aspects
, 2011 Tato práce se zabývá problematikou pohledávek z účetního, finančního a právního hlediska,se zaměřením na okolnosti vzniku a zániku pohledávek.
Ježdíková, Kateřina
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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
CEO Self‐Regulation and the Cost of Equity Capital
Financial Review, EarlyView.ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
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
Audit of accounts payable and accounts receivable focused on employees
, 2010 The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages ...
Knorová, Pavla
core
International Journal of Auditing, EarlyView.ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao +3 more
wiley +1 more source
АКТУАЛЬНІСТЬ ОРГАНІЗАЦІЇ ОБЛІКУ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ В УПРАВЛІННІ ПІДПРИЄМСТВОМ
International Journal of Innovative Technologies in Economy, 2018 The article seeks to investigate the problems of organizing accounting of receivables in the management of the enterprise, to take into account the updated requirements of normative legal acts on its implementation and to propose approaches to ...
Кияшко О. М.
doaj