Results 11 to 20 of about 884,067 (254)

PROBLEMS OF ACCOUNTING-ANALYTICAL PROVISION FOR ACCOUNTS RECEIVABLE AND POSSIBLE WAYS OF SOLVING THEM

open access: yesRussian Journal of Economics and Law, 2014
Objective: to elaborate the common regulation on accounting of accounts receivable and introduction of the new principles and classification of accounting of accounts receivable.
E. E. Mikhailov
doaj   +1 more source

STREAMLINING THE MANAGEMENT OF CORPORATE ACCOUNTS RECEIVABLE [PDF]

open access: yesРоссийский технологический журнал, 2018
The paper assesses the importance of corporate receivables to the financial position of companies nowadays. The process of streamlining corporate accounts receivable relates to maintaining their value within such limits which would be sufficient to ...
M. Marinov, G. Angelov
doaj   +2 more sources

Securitizing Accounts Receivable

open access: yesReview of Quantitative Finance and Accounting, 2004
This paper provides an optimal contracting framework to determine the equilibrium structure of receivables securitization in the presence of moral hazard. An incentive compatible contract is designed where the seller monitors at an efficient level and retains an equity interest in a portion of the receivable to be sold.
Darius Palia, Ben J. Sopranzetti
openaire   +2 more sources

Efficiency of the Receivable Rotation Ratio as a Measure of the Accounts Receivable Settlement Period [PDF]

open access: yesOperations Research and Decisions, 2010
Accounts receivable forecasting, due to a wide range of applications in a number of financial decisions, is an important area of a company’s financial forecasts.
Aleksandra Szpulak
doaj   +1 more source

Influence of Accounts Receivable Accounting Information System on Accounts Receivable Internal Control

open access: yesAcman: Accounting and Management Journal, 2023
This research aims to examine the impact of the X variable, which is the accounts receivable accounting information system, on the Y variable, namely the Internal Control of Receivables, at a service company specializing in the sale and after-sales of vehicles located in Bandung. The present study employs two distinct research methods.
Salsa Syafira   +3 more
openaire   +1 more source

Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments [PDF]

open access: yesУправленец, 2018
The article analyses accounts receivable and accounts payable on lease payments. The analysis includes calculating and assessing the share of debt in the balance sheet total and its changes over time; determining profitability and turnover of receivables
Irina N. Dmitrieva
doaj   +1 more source

Improvement of accounting and tax accounting of receivables

open access: yesScientific Bulletin of Mukachevo State University Series “Economics”, 2023
The relevance of this study is determined by the fact that the importance of effective management of receivables for ensuring financial stability is considered. Reducing the risk of insolvency, improving liquidity, increasing current assets, strengthening trust and reputation, as well as macroeconomic impact are the key mechanisms through which ...
openaire   +2 more sources

Effect of Accounts Receivable Practice on Value of Listed Manufacturing Firms at Nairobi Securities Exchange in Kenya

open access: yesJournal of Accounting and Finance in Emerging Economies
Purpose: Effect of accounts receivable management practice on listed manufacturing firms value at NSE, Kenya Design/Methodology/Approach: Causal design adopted on 8 manufacturing firms listed NSE.
Nanjendo Matini Jescah   +2 more
doaj   +3 more sources

Trade Credit Management and Profitability of Jordanian Manufacturing Firms

open access: yesRisks, 2023
The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but ...
Ghaith N. Al-Eitan   +2 more
doaj   +1 more source

Formation of the credit rating of buyers for the preventive control of accounts receivable [PDF]

open access: yesE3S Web of Conferences, 2019
Modern economic environment requires constant optimization of economic entities, looking for new directions, ways and mechanisms of the business program implementation.
Leontieva Jamila   +5 more
doaj   +1 more source

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