Results 31 to 40 of about 79,614 (243)

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

Substantiation of Payment Conditions for Products

open access: yesНаука и техника, 2004
The paper proposes a model that presupposes granting more favorable payment (discount) conditions with the purpose to expedite payments for products. Dependence for calculation of discount rate has been deduced on the basis of information about an actual
I. M. Babuk, S. D. Sushch
doaj   +1 more source

Minimum Wages, the Earned Income Tax Credit, and Mental Health Around Pregnancy

open access: yesHealth Economics, EarlyView.
ABSTRACT This study estimates the effects on perinatal mental health of the state's minimum wage and earned income tax credit (EITC), controlling for other policies and state‐level factors. Using data from the Pregnancy Risk Assessment Monitoring System for 2012–2018 births we find robust evidence that minimum wages and EITC levels reduce depression ...
Bryce J. Stanley, Karen Smith Conway
wiley   +1 more source

The Acceptance Effectiveness Through Accounts Receivable Billing Period Average

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development), 2022
Purpose: Sensitivity Performance company to economics depend on sold service. Condition of company’s finance always becomes especial reason to a company to develop its effort. One of the source of fund to company is liquefaction of receivable.
Agung Listiadi
doaj   +1 more source

The Impact of Geopolitical Risk on Trade Credit

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley   +1 more source

Navigating the Uncertainty: Unveiling the Impact of Trade Policy Uncertainty on GVC Ascent in Chinese Listed Companies

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This study is based on real options theory and uses a sample of Chinese listed companies from 2000 to 2016 to investigate the dynamic process and mechanisms by which trade policy uncertainty affects the upgrading of enterprises within the global value chain (GVC). The article finds that trade policy uncertainty has a positive forcing effect on
Shiyi Wu, Rui Niu
wiley   +1 more source

Intelligent Optimization Model of Enterprise Financial Account Receivable Management

open access: yesJournal of Applied Mathematics
As a key component of enterprise assets, accounts receivable play an important role in enterprise financial management and determine the long-term development of enterprises in the later period.
Yunxiang Peng, Guixian Tian
doaj   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

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  

Accounting and control support of accounts receivable management

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2018
The article investigates the internal control as a tool for managing accounts receivables of the enterprise, which allows to identify ways to solve issues in the settlements as well as to prevent future accounts receivable timely and quickly.
T. Baranovska, V. Kovalchuk
doaj   +1 more source

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