Results 41 to 50 of about 1,389 (206)
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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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
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Business 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
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Evaluasi Sistem Informasi Penjualan dan Piutang Dagang pada PT. LMY
ComTech, 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
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Accounts Receivable Accounting System
West Science Accounting and FinanceThis 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
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Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +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
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Corporate 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
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis research aims to determine cash turnover, accounts receivable turnover, and inventory turnover on profitability with firm size as a moderating variable in pharmaceutical and chemical companies listed on the Indonesia Stock Exchange in 2018-2023 ...
Indah Salsabillah Fa indra
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Analysis of Accounts Receivable System in Accounting
Sciences du Nord Humanities and Social SciencesCompanies often have difficulty collecting receivables from customers. If the internal control system is not implemented clearly and firmly, this will have an impact on the accumulation of receivables. Often receivables that are difficult to collect have a risk of uncollectible receivables which have an impact on reducing profits or profits.
Nuraeni Pasaribu +3 more
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