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
Analisis Perputaran Piutang, Modal Kerja dan Likuiditas Perusahaan Dagang Ud. Dd Catering [PDF]
, 2013 The purpose of this study are to determine the turnover of receivables, working capital and liquidity in UD. DD Catering at Sangatta in 2011 and 2012. The experiment was conducted for 3 Months (April to June 2013) on UD.
Yuliana, C. (Choeriyah)
core
Perlindungan Hukum terhadap Perusahaan Factor dalam Penagihan Piutang Dagang pada Transaksi Anjak Piutang (Factoring) [PDF]
, 2015 Research in connection with jurnal writing thesis takes the theme the protection of the law against companies factor in billing accounts receivable factoring transactions.
Mayasari, I. D. (I)
core +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
Trade Credit: Some Issues of Accounting and Analysis of Accounts Receivable
Journal of Vasyl Stefanyk Precarpathian National UniversityThis 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 +2 more
doaj +1 more source
Accounts Receivable and Revenue
Dialogue, 2023 Revenues are the lifeblood of any organization. Without cash inflows, the entity may cease to exist. The sales account is closely tied to accounts receivables, therefore, evidence supporting accounts receivable tends to support sales.
openaire +1 more source
When do workforce reductions pay off? A question of size and slack in privately held firms
European Management Review, EarlyView.Abstract Workforce reductions are associated with lower human capital and opportunity costs, which negatively affect firm performance, but at the same time reduce wage costs. We investigate the impact of workforce reductions on firm performance for privately held firms.
Vivien Lefebvre
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 +3 more
doaj
Trade credit portfolio selection – a markovian approach [PDF]
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
Perlindungan Hukum Bagi Penerima Fidusia Atas Jaminan Berupa Piutang Berdasarkan Surat Daftar Piutang Yang Dibuat Oleh Pemberi Fidusia (Studi Terhadap Pasal 9 Undang-undang Nomor 42 Tahun 1999 Tentang Jaminan Fidusia) [PDF]
, 2016 Accounts Receivable as one of the fiduciary collaterals has been regulated in Law No. 42 of 1999 Article 9 concerning Fiduciary Collateral. However, the regulation is still powerless in providing legal certainty for creditor as the fiduciary acceptor who
Anggun, W. P. (Windy)
core +1 more source