Efficient accounts receivable management system as a main impact factor on the enterprise solvency and liquidity [PDF]
, 2014 У статті досліджено основні аспекти управління дебіторською заборгованістю на підприємстві, висвітлено теоретичні та практичні основи управління даною частиною оборотних активів.
Bukalo, Nadiia A. +3 more
core
Contemporary Accounting Research, EarlyView.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +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
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, EarlyView.This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +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
core
Actuality and problems of debit restriction: historical aspects, economic content and stages of development [PDF]
, 2017 Сучасні ринкові відносини вимагають перегляду системи бухгалтерського обліку, одним із центральних елементів якої є облік взаєморозрахунків суб’єктів господарювання.
Synkevych, Nadia +1 more
core +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +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
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Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +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