Results 51 to 60 of about 884,067 (254)
Business 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
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
doaj +1 more source
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
openaire +1 more source
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
wiley +1 more source
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
doaj +1 more source
Assignments of Accounts Receivable as Preferences in Bankruptcy [PDF]
, 1948 Assignments of Accounts Receivable as Preferences in ...
Johnson, Loran A.
core
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
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
doaj +1 more source
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
openaire +1 more source
Accounts receivable management in JSC «Starobinsky TBZ»
, 2021 The thesis considers the management of accounts receivable in JSC "Starobinsky TBZ". The possibility of management decisions to optimize the company's cash flows directed to accounts receivable, the main purpose of which is to expand the volume of ...
Бухтик, М.И. +3 more
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