Results 111 to 120 of about 10,881,866 (253)

CEO Self‐Regulation and the Cost of Equity Capital

Financial Review, EarlyView.
ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

LETA Ltd accounts receivable, policy assessment and management

, 2015
Darba būtība ir pētīt debitoru parādu vadības procesa elementus. Darba mērķis ir uz SIA “LETA” debitoru parādu uzskaites un vadības analīzes pamata, izstrādāt priekšlikumus debitoru parādu pārvaldības pilnveidošanai uzņēmumā.
Vītiņa, Annija
core  

Modern approaches to accounts receivable management

Under conditions of market competition and economic instability, effective accounts receivable management is a key factor of financial stability for business entities.
Nataliia Tkachenko, Maryna Hatsko
core   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

An Application of Heuristic Problem Solving to Accounts Receivable Management

, 1966
The paper describes a very apparent application of heuristic problem solving to accounts receivable management, namely in the location of lock-boxes. Lock-boxes are post office boxes selected in a company's distribution area in order to minimize the time
Ferdinand K. Levy
core   +1 more source

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

International Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke, Joke Baeck, Klaas Mulier, Thomas Demeester   +3 more
wiley   +1 more source

Microfinance and SME Development: Evaluating Financial Management Practices for Long-Term Business Sustainability

Journal of Asia Entrepreneurship and Sustainability
  Small and medium-sized enterprises (SMEs) play a critical role in economic development; however, many SMEs continue to face financial instability despite increased access to external financing and microfinance support.
Dr. Alok Kumar Bhargava, Dr. Shilpi Gupta, Dr. Ankita Jaiswal, Aman deep   +3 more
doaj   +1 more source

Bankruptcy Experience and Corporate Hedging

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

The Effects of Regulatory Office Closures on Bank Behavior

Journal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source