Results 61 to 70 of about 852,288 (241)

Account Receivable Fraud: The Role Ofinternal Control System. [PDF]

open access: yes, 2016
Background:- This study was conducted to analyze the effectiveness of the internal control system on the collection of accounts receivable with the aim to prevent the fraud. Accounts receivable are very fraudulent accounts. Research method:- This study
Widyaningdyah, Agnes Utari   +1 more
core   +1 more source

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

open access: yesNonprofit 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   +4 more
wiley   +1 more source

The Mechanism of Company Accounts Receivable Management

open access: yes, 2017
Актуальність управління дебіторською заборгованістю викликана її здатністю впливати на наповнення оборотного капіталу підприємства. Тому особливо необхідним є створення певного механізму управління дебіторською заборгованістю на підприємстві.
Yamnenko, Halyna
core   +1 more source

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

open access: yesSustainable 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   +3 more
wiley   +1 more source

Trade credit portfolio selection – a markovian approach [PDF]

open access: yes
The application of stochastic processes to the prediction of accounts receivable and cash flow is a classic financial operations research problem. Although there is a vast related literature, some theoretical and practical problems still exist.
Dariusz Wedzki
core  

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal 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   +3 more
wiley   +1 more source

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

open access: yesProfita, 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   +1 more
doaj   +1 more source

Management of hospital accounts receivable : a case study [PDF]

open access: yes, 1977
Includes bibliographical references (pages 133-141)A study was conducted to determine change in the status of accounts receivable and to examine those internal causal factors which gave rise to that change, in an investor owned, acute care general ...
Hemker, James Freemont
core   +1 more source

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

open access: yesMathematics
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

open access: yesJournal 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   +2 more
wiley   +1 more source

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