Results 41 to 50 of about 852,288 (241)

How do businesses manage their overdue accounts receivable? Evidence from Poland [PDF]

open access: yesCentral European Management Journal
PurposeTo identify and characterize policies for managing overdue receivables among Polish enterprises.Design/methodology/approachThe survey using the computer-assisted web interviewing method was applied.
Przemysław Banasik   +4 more
doaj   +1 more source

PENERAPAN PRINSIP PENGUNGKAPAN LENGKAP AKUN PIUTANG PERPAJAKAN PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TA 2017-2019

open access: yesJurnal 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

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng   +4 more
wiley   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
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

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

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Aplikasi Penghapusan Piutang (Write Off Accounts Receivable) [PDF]

open access: yes, 2017
Bila kegiatan operasional perusahaan pada umumnya bergerak di bidang penjualan barang atau jasa secara kredit maka piutang-piutang yang timbul merupakan unsur paling penting dari aktiva lancar.
RANI HADIANTI PERMATASARI
core  

Insurance and accounts payable/receivable [1977]

open access: yes, 1977
Steering Committee Recommendations to the Task Force -- Insurance Study -- Accounts Payable ...
Kansas Governor's Task Force on Effective Management
core   +1 more source

Evaluasi Sistem Informasi Penjualan dan Piutang Dagang pada PT. LMY

open access: yesComTech, 2011
The purpose of this research is to evaluate and test the reliability of sales and accounts receivable information system of PT. LMY in order to help overcome the problems faced by the company.
Henny Hendarti   +3 more
doaj   +1 more source

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