Results 91 to 100 of about 10,881,866 (253)

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

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

Impact of the global financial crisis and the COVID-19 pandemic on working capital management: evidence from the Baltic public companies

Cogent Economics & Finance
This paper examines the impact of the Global Financial Crisis (GFC, 2008) and the COVID-19 pandemic on working capital management (WCM) in Baltic public companies. We measure WCM by the cash conversion cycle (CCC) and its components, apply the difference
Vilija Aleknevičienė, Gabrielė Gabrilevičienė   +1 more
doaj   +1 more source

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

Refining Measures to Improve Performance Measurement of the Accounts Receivable Collection Function

, 2011
Accounts receivable management is an important facet of financial management. The average collection period and aging schedule are two widely used gauges of accounts receivable collection performance.
Lamminmaki, Dawne, Leitch, Philip
core  

Accounts receivable management as part of the entity`s financial management [PDF]

, 2018
Accounts receivable management as part of working capital management stands out as entity`s financial management integral part. Its significance is result by the relationship between accounts receivable and the liquidity level, cash flows and solvency ...
Sabcheva, Galina; University of Economics-Varna
core  

Management of accounts receivable at the enterprise: problems and solutions

, 2021
Магистерская диссертация включает в себя введение, три главы, заключение, список использованных источников. В первой главе рассмотрены сущность и структура оборотного капитала, в т.ч .
Khvorov, A. V., Хворов, А. В.
core  

The Determinants of Auditor Communication and Its Consequences for Audit Effort

Accounting &Finance, EarlyView.
ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 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

Innovative approaches to the management of enterprise financial resources: Analysis of factoring implementation

Економіка і управління бізнесом
The study was aimed at investigating the mechanism of formation of financial resources and efficiency of their use, specifically in the context of using factoring to reduce the debt burden. Successful management of financial resources is critical for the
O. Moisiievych
doaj   +1 more source