Results 81 to 90 of about 852,288 (241)
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
Contemporary Accounting Research, EarlyView.ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao +4 more
wiley +1 more source
ACCOUNTS RECEIVABLE MANAGEMENT AT ENTERPRISES
, 2022 Процедуру расчёта рыночной стоимости обязательств организаций со стороны дебиторов, называют оценкой дебиторской задолженности организации. При её проведении необходимо учитывать сроки появления, формирования и погашения долгов.
Balduk, M. V. +3 more
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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
Contemporary Accounting Research, EarlyView.ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley +1 more source
Ensuring the Validity of Accounts Receivable Through Five Audit Assertions
Jurnal Akuntansi IndonesiaAccounts receivable is an account with a high risk of material misstatement because it involves estimation and uncertainty of value. Therefore, Test of Controls through five audit assertions is important to ensure the reliability of internal control ...
Chantika Mukti Ardi +1 more
doaj +1 more source
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
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
Auditing Accounts Receivable and Allowance for Doubtful Accounts at Cardinal Corporation [PDF]
, 2020 The audit of accounts receivable can be complex with numerous issues for an audit engagement team. In this simulation/case, students are exposed to various issues as they audit Cardinal Corporation.
Lureau, Sarah S
core +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 +2 more
wiley +1 more source