Results 51 to 60 of about 79,804 (236)

Transparency, Sustainable Governance and Digital Accessibility in Municipalities: A Machine Learning Approach

Sustainable Development, EarlyView.
ABSTRACT Achieving the Sustainable Development Goals (SDGs) requires transparent and accountable local governments, yet little is known about the structural drivers of municipal transparency. This study introduces a machine learning approach to predict municipal transparency using the Bidimensional Transparency Index (BTI), which measures both the ...
Ana M. Plata‐Díaz, Elisabeth Zafra‐Gómez, Juan C. Garrido‐Rodríguez, M. Carmen Pérez‐López   +3 more
wiley   +1 more source

Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas Dimoderasi oleh Ukuran Perusahaan

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This 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
doaj   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Efficient accounts receivable management system as a main impact factor on the enterprise solvency and liquidity [PDF]

, 2014
У статті досліджено основні аспекти управління дебіторською заборгованістю на підприємстві, висвітлено теоретичні та практичні основи управління даною частиною оборотних активів.
Bukalo, Nadiia A., Liashuk, Viktoriia V., Букало, Надія Артемівна, Ляшук, Вікторія В.   +3 more
core  

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Rancang Bangun Aplikasi Piutang pada Kantor Pemasaran Tanah Kavling Pandugo 200 Surabaya [PDF]

, 2015
Pandugo 200 is a company that engaged in the sale and purchase of land plots for cash and credit in Surabaya and Sidoarjo with problems 60,62% of uncollected accounts receivable.
Sudarmaningtyas, P. (Pantjawati), Tjandrarini, A. B. (A), Ubaid, A. (Abdulloh)   +2 more
core  

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH

Profita, 2019
This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT.
Maylina Rahmad Eka Syahputri, Amrie Firmansyah   +1 more
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]

, 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), Rahayu, S. M. (Sri), Surono, B. A. (Bagus)   +2 more
core  

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source