Results 131 to 140 of about 884,067 (254)

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

Accounting and information support for management of accounts receivable

, 2017
Визначено основні проблемні питання обліку дебіторської заборгованості. Запропоновано основні напрямки удосконалення обліку та управління дебіторською заборгованістю.Определены основные проблемные вопросы учета дебиторской задолженности.
Добруник, Т.Ф., Добрунік, Т.П., Dobrunik, T.   +2 more
core  

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

International Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke, Joke Baeck, Klaas Mulier, Thomas Demeester   +3 more
wiley   +1 more source

Bankruptcy Experience and Corporate Hedging

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

The Impact of COVID-19 on the Financial Performance of Largest Teaching Hospitals. [PDF]

Healthcare (Basel), 2023
Lalani K, Helton J, Vega FR, Cardenas-Turanzas M, Champagne-Langabeer T, Langabeer JR.   +5 more
europepmc   +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

Collections Offset of Accounts Receivable Environmental Water Permitting Internal Audit Purchasing Professional Services

, 1994
Overview -- Collections/offset of accounts receivable -- Environmental water permitting -- Internal audit -- Purchasing professional ...
Reinventing Kansas Government Steering Committee
core   +1 more source

Effects of Internal and External Factors on Hospital Data Breaches: Quantitative Study. [PDF]

J Med Internet Res, 2023
Dolezel D, Beauvais B, Stigler Granados P, Fulton L, Fulton L, Kruse CS.   +5 more
europepmc   +1 more source

Interaction OF Accounts Receivable AND Accounts Payable AND Managing Them

The ability to enter into credit and receivable relationships helps develop business and the economy as a whole. For the company, this is a chance to increase production capacity and increase sales.
Furkatovich, M. O. (Mirzayev)
core  

Risk, Specialization, and Covered‐Interest Parity

The Journal of Finance, EarlyView.
ABSTRACT Prevailing theories of financial intermediation assume an integrated financial sector with frictionless risk‐sharing. However, we identify substantial risk‐sharing frictions linked to intermediary specialization using currency derivatives markets as a laboratory. Using confidential supervisory data covering $25 trillion in daily bank exposures,
TOBIAS J. MOSKOWITZ, CHASE P. ROSS, SHARON Y. ROSS, KAUSHIK VASUDEVAN   +3 more
wiley   +1 more source