Results 91 to 100 of about 62,892 (244)

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

The impact of working capital management on the profitability of Croatian manufacturing SMEs

Ekonomski Vjesnik, 2020
Working capital management is important because of its impact on the owner’s wealth, shown as the economic value of the enterprise, which is the result of interdependence of profitability and risk.
Darija Prša
doaj  

The Inventory Channel of Trade Credit: Theory and Evidence [PDF]

, 2007
We develop a simple theoretical model with a stochastic demand framework that captures the trade-off between inventories and trade credit. The essence is that the firm is in the middle of a credit chain, and produces goods for sale, holding inventories ...
Bougheas, S., Mateut, S., Mizen, P.
core  

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

PROSEDUR AUDIT ATAS PIUTANG USAHA PADA PT X OLEH KAP BCA

Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen
This study aims to assess the effectiveness of the audit procedures on accounts receivable conducted by the Public Accounting Firm (KAP) BCA for PT X, a trading company with high sales volume. In addition, this research also evaluates the extent to which
Auni Bhetrisia Selomitha Soffi, Gideon Setyo Budiwitjaksono   +1 more
doaj   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo, César Zarza Herranz, Félix J. López Iturriaga   +2 more
wiley   +1 more source

Report of the Indoor Multipurpose Use and Training Facility Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30, 2008 [PDF]

, 2008
Report of the Indoor Multipurpose Use and Training Facility Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30 ...

core  

Economic Freedom and Audit Fees: Evidence From the USA

Accounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

Do Related Party Transactions Affect Firm Value?

Keunis
Using panel data of 24 firms in the Indonesian property and real estate sector from 2019 to 2023, this study investigates the impact of related party transactions on firm value by emphasizing the influence of firm size and family ownership. Tobin's Q was
Veronica Veren Milenia, Kusuma Indawati Halim   +1 more
doaj   +1 more source

Систематизация и анализ методов управления дебиторской задолженностью предприятия [PDF]

, 2011
В статье рассмотрены вопросы систематизация и анализа использования различных методов управления дебиторской задолженностью, с учетом внешних и внутренних факторов, с целью создания обеспечения менеджмента предприятия инструментарием выбора наиболее ...
Погорелов, Игорь Николаевич, Яценко, А. В.   +1 more
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