Results 21 to 30 of about 1,389 (206)

RECEIVABLES ACCOUNTING: THE PROBLEMS AND THE WAYS TO SOLVE THEM

open access: yesВісник: Київський інститут бізнесу та технологій, 2019
In the accounting of a business entity, liabilities do not arise at the time of the conclusion of the contract, but after one of the parties envisaged in it the actions that result in receivables between contractors.
N. V. OLADNICHUK   +2 more
doaj   +1 more source

Zarządzanie należnościami krytycznym czynnikiem sukcesu w spółkach zaopatrzenia rolnictwa

open access: yesProblemy Zarządzania, 2019
Application of long payment terms and numerous risks attached to Polish farms, make cumulatively the process of trade accounts receivable management a critical success factor for Polish agricultural suppliers.
Piotr Korneta
doaj   +1 more source

LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA

open access: yesVisión de Futuro, 2021
The purpose of the study was to analyze accounts receivable and liquidity in dairy sector companies listed on the BVL; The methodology used was descriptive - comparative, of a non-experimental design with a cross section.
Carlos Alberto Vásquez Villanueva   +3 more
doaj   +1 more source

ANALISIS PENGELOLAAN MODAL KERJA UNTUK MENILAI RETURN ON INVESTMENT (ROI) PADA PT GUDANG GARAM, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2020

open access: yesJournal of Management Small and Medium Enterprises (SME's), 2023
This study aims to determine working capital management as measured by Working Capital Turnover, Cash Turnover, Accounts Receivable Turnover, and Inventory Turnover to assess Return on Investment (ROI) at PT Gudang Garam, Tbk during the 2016–2020 period.
Fadillah Utami   +2 more
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen   +2 more
wiley   +1 more source

Directions for improving the management system of accounts receivable and payable of dairy enterprises

open access: yesВестник университета
The crisis state of the economy contributes to the deterioration of the business environment, while one of the important problems is the state of settlements with debtors and creditors, since the slowdown in business activity creates difficulties with ...
A. O. Spitsyna
doaj   +1 more source

THE INVENTORY OF THE CUSTOMERS’ ACCOUNTS RECEIVABLE AND ITS INFLUENCE ON THE PERIOD OF LIMITATION

open access: yesУчёт. Анализ. Аудит, 2019
One of the most topical problems of economic entities in modern operating conditions is an increase in accounts receivable and defaults on payments. The financial stability of business largely depends on the cash inflow which is necessary for its normal ...
ELENA Astakhova, ANZHELA Vasilyeva
doaj   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz   +3 more
wiley   +1 more source

Features of management accounting accounts receivable and accounts payable

open access: yesПутеводитель предпринимателя, 2020
The causes of occurrence of debts are reviewed, the classification of debts was given, conditions for the formation of overdue debt are reviewed, risk reduction methods of overdue debts were offered. The recommendations proposed in the article will allow
L. G. Danilova
doaj  

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