Results 51 to 60 of about 1,389 (206)

MNE retrenchment and redeployment in the face of the US–China trade war: Real options and strategic flexibility

Global Strategy Journal, EarlyView.
Abstract Research Summary Trade wars increasingly manifest in the contemporary environment for global business; thereby, calling for examination of MNE strategic responses. MNEs can respond to such shocks by leveraging their strategic flexibility and engaging in retrenchment and redeployment; that is, the respective scaling down (up) of subsidiary ...
Hyewon Ma, Joseph A. Clougherty
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

Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier, Michael Meyer, Josef Baumüller, Christian Grünhaus, Franka Walde   +4 more
wiley   +1 more source

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

A Novel Full‐Chain Loop Tracking Auditing Framework for Obtaining Audit Evidence With Reasonable Assurance

CAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley   +1 more source

Efficiency of the Receivable Rotation Ratio as a Measure of the Accounts Receivable Settlement Period

Operations Research and Decisions, 2010
Accounts receivable forecasting, due to a wide range of applications in a number of financial decisions, is an important area of a company’s financial forecasts.
Aleksandra Szpulak
doaj  

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

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

An Evolutionary Game Theory Analysis of Accounts Receivable Financing Models for China’s New Agricultural Entities in Supply Chain Finance

Mathematics
New agricultural entities are essential to advancing high-quality agricultural development, ensuring food security, and reducing regional wealth disparities.
Shangjia Guo, Jiancheng Zheng, Rong Niu
doaj   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source