Results 141 to 150 of about 884,067 (254)
Governing Reserves: Managerial Discretion and Government Creditworthiness
Public Administration Review, EarlyView.ABSTRACT A government's ability to generate surpluses and build reserves reflects prudent financial management, with the accumulation of reserves signaling sound budgeting practices. Reserves are essential for sound fiscal governance during economic downturns, and managerial discretion over these resources is crucial to minimizing disruptions in ...
Sharon N. Kioko, Temirlan T. Moldogaziev
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, Volume 64, Issue 5, Page 1989-2031, December 2026.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Economics &Politics, Volume 38, Issue 3, Page 870-886, November 2026.ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
wiley +1 more source
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, Volume 32, Issue 5, Page 1453-1503, November 2026.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source
Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms
Journal of Business Finance &Accounting, Volume 53, Issue 5, Page 1576-1603, November 2026.ABSTRACT We examine how regulatory suspensions of initial public offerings (IPOs) affect venture capitalists’ (VCs’) post‐IPO monitoring of portfolio firms in China. Using a difference‐in‐differences design that exploits three major IPO suspension episodes as quasi‐natural experiments, we provide causal evidence that these shocks divert VCs’ attention ...
Ao Li +3 more
wiley +1 more source
THE COMPANY'S ACCOUNTS RECEIVABLE
This article examines the formation process of accounts receivable in enterprises, the key aspects of managing receivables, and the issues related to debtors. It explores the identification of receivables and their classification.
Safarov Alisher Ibrohim o‘g‘li
core +1 more source
Economic essence of current assets and their typology
Agricultural and Resource Economics, 2016 The purpose of the article is to study theoretical approaches to defining the essence of current assets and their classification and improving the existent methods.
Iryna Hryniuk
doaj
Accounting and management of "ABC" Ltd. accounts receivable
, 2020 Diplomdarba “Debitoru parādu uzskaite un pārvaldība SIA “ABC”” aktualitāte ir pamatota ar to, ka efektīva debitoru parādu uzskaites un pārvaldības sistēma ir svarīgs priekšnosacījums veiksmīgai uzņēmējdarbības attīstībai. Darba mērķis ir, pamatojoties uz
Žihare, Aleksandra
core
Systemic Risk in a Multilayer Financial Network: A Criticality-Based Perspective. [PDF]
Entropy (Basel)Xi N, Dou Y, Dang Y.
europepmc +1 more source
Financial dynamics and post-pandemic recovery of a public multidisciplinary hospital in Kazakhstan: a five-year financial case study. [PDF]
Front Public HealthAlimbetova M +6 more
europepmc +1 more source