Results 41 to 50 of about 79,614 (243)
Jurnal Ilmiah Wahana Akuntansi, 2020 In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements ...
Imran Djunur
doaj +1 more source
Actuality and problems of debit restriction: historical aspects, economic content and stages of development [PDF]
, 2017 Сучасні ринкові відносини вимагають перегляду системи бухгалтерського обліку, одним із центральних елементів якої є облік взаєморозрахунків суб’єктів господарювання.
Synkevych, Nadia +1 more
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Doubtful Receivables' Risk and Its Impact on Stock Returns
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley +1 more source
Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
Strategic Change, EarlyView.ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley +1 more source
Analysis of settlements with debtors based on the quality indicatorof turnover.
Учёт. Анализ. АудитThe aggravation of relations in the field of global finance, the change of international partners and disruption of international economic relations cause the need to strengthen payment discipline and accelerate payments, which is especially important in
V. A. Chernov
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Pengelolaan Piutang Perusahaan Sub-sektor Perkebunan di Indonesia [PDF]
, 2015 This study aims to determine the management of accounts receivable in some of the plantation sub-sector companies and determine the position of the company by using the SWOT analysis and the BCG matrix.
ADAM, M. (MOHAMAD) +2 more
core
Conditional Generative Modeling for Enhanced Credit Risk Management in Supply Chain Finance
Naval Research Logistics (NRL), EarlyView.ABSTRACT The rapid expansion of cross‐border e‐commerce (CBEC) has created significant opportunities for small‐ and medium‐sized sellers, yet financing remains a critical challenge due to their limited credit histories. Third‐party logistics (3PL)‐led supply chain finance (SCF) has emerged as a promising solution, leveraging in‐transit inventory as ...
Qingkai Zhang, L. Jeff Hong, Houmin Yan
wiley +1 more source
Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2014 This study investigate the relationship between abnormal items of accounts receivable and earnings quality over a 9 year period from 2003 to 2011 in 117 listed firm on Tehran stock Exchange. This paper use archival and correlation study as research
Gholam-Hassan Alahyari, Bahman Banimahd
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Management of accounts receivable [PDF]
, 2015 Особливістю сучасного стану для багатьох українських підприємств є нестача грошових коштів, що значно обмежує ведення будь-якої діяльності. Тому кожне підприємство прагне здійснити пошук додаткових грошових коштів.
Koshelek, G. +2 more
core
Journal of the Royal Anthropological Institute, EarlyView.This article interrogates the role of testimonial disclosure as a mechanism of access and a barrier to visibility for marginal people, particularly adolescents, in the UK. Drawing on ethnographic fieldwork conducted between 2021 and 2024 in alternative educational provision (AP), as well as in English for Speakers of Other Languages (ESOL) classes ...
Kelly Fagan Robinson
wiley +1 more source