Results 71 to 80 of about 1,389 (206)

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
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

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

Accounts Receivables Management

International Journal of Finance & Banking Studies (2147-4486), 2017
This paper studied how Zoomlion Company Limited manages its accounts receivables. Based on multiple linear regression analysis, Kendall coefficient of concordance and One sample t-test, the result shows effective credit control systems by the company.
openaire   +2 more sources

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

Trade Credit: Some Issues of Accounting and Analysis of Accounts Receivable

Journal of Vasyl Stefanyk Precarpathian National University
This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment.
Taras Gnatiuk, Vitalii Shkromyda, Nadiya Shkromyda   +2 more
doaj   +1 more source

Government Credit Support and Post‐Policy Spillovers in Bank Lending: Evidence from Korea During COVID‐19*

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract This paper examines whether Korea's COVID‐19 credit support programs generated spillover effects on bank lending to riskier firms. While banks extended relatively more credit to riskier eligible SMEs during the policy period (2020), lending to riskier non‐eligible firms also increased in the post‐policy period (2021–2022), indicating a ...
Munbak Choe, Joon Chae
wiley   +1 more source

Pengelolaan Piutang Untuk Profitabilitas Bisnis Jasa Hotel

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023
This study aims to explore accounts receivable that affect the profitability of credit sales at the Royal Orchid Garden Hotel. This study uses analytical research by reviewing the data on receivables and gross operating profit per room at PT Royal Orchid
Mohammad Rofiudin, Nurtjahja Juniarsa, Defia Nurbatin, Reza Aditya Dwiputra   +3 more
doaj  

Empirical Evidence of Firm States of Corporate Social Responsibility and Irresponsibility: Transition Frequencies and State Drivers

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT A common assumption is that firms become more socially responsible over time. Indeed, numerous conceptual papers focus on the issue of describing the CSR states that firms advance through. Yet, related empirical research remains limited and the assumption of steady progression across CSR states remains untested.
Christopher Groening, Milad Mohammadi Darani   +1 more
wiley   +1 more source

Do Resource‐Constrained Small Private Firms Support Incumbent or Nonincumbent Factions? Evidence From Chinese Township and Village Enterprises

Economics &Politics, EarlyView.
ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
wiley   +1 more source