Results 41 to 50 of about 79,804 (236)

Accounting and control support of accounts receivable management

Проблеми 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

The Impact of Geopolitical Risk on Trade Credit

International 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

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. Аудит
The 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
doaj   +1 more source

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), SUTANTO, E. Y. (EKA), TAUFIK, T. (TAUFIK)   +2 more
core  

Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center

Knowledge and Process Management, EarlyView.
ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren, Valter Luís Barbieri Colombo, Elionor Farah Jreige Weffort   +2 more
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
doaj   +1 more source

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., Кошельок, Г.В., Кошелёк, Г.В.   +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

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, Синькевич, Надія Іванівна   +1 more
core   +1 more source