Results 101 to 110 of about 62,892 (244)

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, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

MANAJEMEN MODAL KERJA, MANAJEMEN SUMBER DAYA INSANI DAN PENDAPATAN WANITA PEDAGANG SAYUR KELILING

Equilibrium: Jurnal Ekonomi Syariah, 2017
Community economic activities will be well developed if accompanied by sound capital management and good insani resource management. Management processes that start from planning, organizing, implementing and controlling are the key to success of any ...
Andriani Andriani
doaj   +1 more source

Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach

Accounting &Finance, EarlyView.
ABSTRACT Professional scepticism is an important attribute that accountants should possess. We examine whether a sequence of case studies targeting elements of scepticism can improve accounting students' disposition to act sceptically (trait scepticism).
Prerana Agrawal, Jacqueline Birt, Mark Holub, Warrick van Zyl   +3 more
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

Report of the Academic Building 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 Academic Building Revenue Bond Funds of Iowa State University of Science and Technology as of and for the year ended June 30 ...

core  

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

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, Xin Zhao, Xihui Haviour Chen, Zijie Wang   +3 more
wiley   +1 more source

Optimalisasi Prosedur Administrasi Piutang untuk Peningkatan Efisiensi pada Pedagang Besar Farmasi (PBF)

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to evaluate and optimize accounts receivable administrative procedures in order to improve operational efficiency in Pharmaceutical Wholesalers (PBF).
Ulla Nurluthfi Oktavia, Dyah Ratnawati
doaj   +1 more source

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, Aldrik Struve, Maximilian Uhle   +2 more
wiley   +1 more source

Creditworthiness management as a tool for ensuring sustainable self-sufficient business development in Ukraine

Економіка, управління та адміністрування
The paper is devoted to the issues regarding the effectiveness of managing the creditworthiness of Ukrainian businesses, which involve significant financial resources to form necessary assets under debt obligations for economic operations.
O.H. Denysiuk, O.V. Panichuk
doaj   +1 more source