Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
Dampak Tingkat Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit terhadap Profitabilitas
Jurnal Ilmiah Akuntansi, 2020 This study aims to examine the rate of cash turnover, accounts receivable turnover and the number of credit customers on profitability. The population used was 10 LPDs with use sample of 30 data in Negara district in 2016-2018.
Gede Putu Agus Jana Susila
doaj +1 more source
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 +1 more
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Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Управление дебиторской задолженностью [PDF]
, 2012 Рассмотрен инструментарий анализа и оценки дебиторской задолженности, направления усовершенствования управления дебиторской задолженностью фирмы в целях повышения ее экономического потенциала.Considered tools of analysis and evaluation of accounts ...
Голубева, Т. В. +2 more
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Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach
Accounting &Finance, EarlyView.ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal +3 more
wiley +1 more source
Internal control system of accounts receivable: directions of perfection
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The basic stages of internal control of account receivable are investigated, namely previous, current and result. Methodology of rating estimation of potential customers, that will increase efficiency of previous control, is offered. Grouping of integral
Payanok T.M.
doaj +1 more source
Global shocks and the debt‐growth nexus
Economic Inquiry, EarlyView.Abstract This paper re‐examines the relationship between debt and growth with and without the influence of global shocks for a panel of 22 economies. The analysis introduces an approach that accounts for the complexity of global factors and estimates the debt‐to‐growth and growth‐to‐debt nexus for household, corporate, and public debt from a purely ...
Fabrizio Casalin +2 more
wiley +1 more source
Особенности управления дебиторской задолженностью в сфере электроэнергетики
Корпоративные финансы, 2017 The article is devoted receivables at the electric power industry. Management of accounts receivable is an important com-ponent of financial management.
Irina Batina, Egor Teploukhov
doaj +1 more source
Pengaruh Modal Kerja Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2015 Capital work is the company\u27s investment in current assets, such as cash, inventory, and accounts receivable. Working capital needed to carry out activities of daily operational a company to abtain the expexted profit.
Desmiyawati, D. (Desmiyawati) +2 more
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