The Impact of Climate Risks on Corporate Debt Financing
European Financial Management, EarlyView.ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma +3 more
wiley +1 more source
Toimintaohje myyntireskontranhoitajalle : Case: Koululiikuntaliitto Ry [PDF]
, 2014 Opinnäytetyö on toiminnallinen opinnäytetyö, jonka tuotoksena syntyi toimintaohje Koululii-kuntaliiton myyntireskontranhoitajalle. Tutkimusmenetelmänä on käytetty laadullista tutki-musmenetelmää.
Rikkonen, Elisa
core
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +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
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
Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting
International Journal of Auditing, EarlyView.ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
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