Results 41 to 50 of about 80,126 (239)

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro   +2 more
wiley   +1 more source

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

Random Integrated Subdata Ensemble Method for Key Variable Selection in Rare Event Setting

open access: yesJournal of Forecasting, EarlyView.
ABSTRACT We propose a general variable selection procedure to identify key input variables by applying elastic net regression to representative subdata in place of the full sample to select variables. We combine the lists of selected variables from each subdata through ensemble techniques, using the frequency of selecting the variable across different ...
Ching‐Chi Yang   +3 more
wiley   +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

Analysis of settlements with debtors based on the quality indicatorof turnover.

open access: yesУчёт. 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]

open access: yes, 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  

Accounts Receivable Accounting System

open access: yesWest Science Accounting and Finance
This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables.
Nabila Putriana   +3 more
openaire   +1 more source

Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs

open access: yesStrategic 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

Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [PDF]

open access: yesپژوهش‌های 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

Pengelolaan Piutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas (Studi Kasus Pada Perusahaan CV Walet Sumber Barokah Malang Periode 2012 – 2014) [PDF]

open access: yes, 2015
Effective management of accounts receivable is one thing to expect the company to earn a profit through the sale of credit policy. Effective management of accounts receivable can be illustrated through the annual turnover ratio has increased (the ...
A, Z. Z. (Zahroh)   +2 more
core  

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