Results 61 to 70 of about 79,614 (243)

ANALISIS PENGARUH MANAJEMEN MODAL KERJA, UKURAN PERUSAHAAN, DAN DER TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Consumer goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). [PDF]

, 2016
The purpose of this research is to analyze the effect of working capital management (number of days cash turnover, number of days accounts receivable, number of days inventory, and number of days accounts payable), size firm, and DER on profitability ...
SIDABUTAR, Riyandi Bittatar, WIDYARTI, Endang Tri   +1 more
core  

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
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  

Research of Risk Identify of Accounts Receivable Financing Based on System Dynamics [PDF]

, 2017
Based on the analysis of operational mechanism and risk causes, this paper analyzes the financing risk, supply chain operation risk, financing operation risk, legal risk, macro system risk and market risk in six dimensions of SME accounts receivable ...
Deng, A. (Aimin), Du, L. (Lihui)
core  

Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Profitabilitas Perusahaan Sub-sektor Food And Beverages Tahun 2012-2016 [PDF]

, 2017
The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a ...
Nuriyani, N. (Nuriyani), Zannati, R. (Rachma)   +1 more
core   +2 more sources

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

The Credit Asset of Enterprise Accounts Receivable Pricing Model

Complexity, 2018
Based on the thinking of holism and reductionism, this paper creatively constructed the credit asset pricing model of enterprises’ accounts receivable, namely, the BEST pricing model, and it was demonstrated effectively.
Deshun Xu, Junhai Ma
doaj   +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

CEO‐Board Social Ties and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen, Mukesh Garg, Dean Hanlon, Eka Nugraha Tan   +3 more
wiley   +1 more source

Audit Piutang USAha pada PT. Agus Suta Line di Samarinda [PDF]

, 2014
The purpose of this study was to determine the fairness of the accounts receivable balance that presented in the financial report of PT. Agus Suta Line. The analysis tools being used was Audit Program and Audit Procedures, also Accounts Receivable Audit ...
Prawinata, W. R. (Wijaya)
core   +1 more source