Results 51 to 60 of about 852,288 (241)

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, Terri Trireksani, Hadrian Geri Djajadikerta   +2 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

Accounts Receivable Accounting System

West Science Accounting and Finance
This 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, Yusri Hazmi, Siti Masyittah Fatar, Novi Rahmawani   +3 more
openaire   +1 more source

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng, Wenjia Tang, Liang Zhao, Salwa Saleh Almasabi, David Kalisz   +4 more
wiley   +1 more source

Analysis of Accounts Receivable System in Accounting

Sciences du Nord Humanities and Social Sciences
Companies 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, Yusri Hazmi, Ririn Andriani, Teuku Furqan Anbia   +3 more
openaire   +1 more source

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

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

International Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

Accounts Receivable Management [PDF]

, 2016
Accounts receivable management is the important task under conditions of globalization, having in mind that the contemporary world is characterized by frequent business changes, uncertainty and risks. Therefore, good business requires good capital but it
Di?evska, Sne, Menkinoski, Goce, Nikolovski, Pece, Zdravkoski, Igor, Karadjova, Vera   +4 more
core   +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

Accounts Receivable Management – Important Task under Conditions of Globalization [PDF]

, 2016
Accounts receivable management is the important task under conditions of globalization, having in mind that the contemporary world is characterized by frequent business changes, uncertainty and risks. Therefore, good business requires good capital but it
Dicevska, Snezana, Menkinoski, Goce, Nikolovski, Pece, Zdravkoski, Igor, Karadjova, Vera   +4 more
core