Results 121 to 130 of about 62,892 (244)

Determinants of working capital management [PDF]

open access: yes, 2009
This paper analyzes the determinants of working capital management (WCM) for a sample of Spanish firms during the period 1997-2004. We find that firms have a target investment in working capital and that they take decisions in order to achieve this.
Baños-Caballero, Sonia   +3 more
core  

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

open access: yesIntelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES [PDF]

open access: yes
In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements.
Belenesi Marioara   +2 more
core  

Audit report of the State University of Iowa, Iowa City, Iowa, and its discretely presented component unit as of and for the years ended June 30, 2012 and 2011 [PDF]

open access: yes, 2013
Audit report of the State University of Iowa, Iowa City, Iowa, and its discretely presented component unit as of and for the years ended June 30, 2012 and ...

core  

Audit report on the Iowa State Fair Authority for the year ended October 31, 2010 [PDF]

open access: yes, 2011
Audit report on the Iowa State Fair Authority for the year ended October 31 ...

core  

Trade Credit Decision Making Based on Portfolio Management Approach

open access: yesEkonomika, 2007
The basic financial purpose of an enterprise is maximization of its value. Trade credit management should also contribute to realization of this fundamental aim.
Grzegorz Michalski
doaj  

مرور نظام‌مند بررسی اجرای حسابداری تعهدی در بخش دولتی و نظام سلامت: چالش‌ها و راهکارها

open access: yesمدیریت اطلاعات سلامت, 2013
مقدمه: امروزه دگرگونی‌های شدیدی در ساختارهای دولتی به‌ویژه نظام‌های مراقبت سلامت ایجاد شده است. در این سازمان‌ها افزایش هزینه‌ها و انتظارات فزاینده‌ی مشتریان، توجه دولت‌ها را به مدیریت صحیح منابع معطوف ساخته است.
Mohammad Hossein Mehrolhasani   +4 more
doaj  

FAMOS: a size-class based financial analysis model [PDF]

open access: yes
Beschrijving van het financieel model Financial Analysis Model of SMEs (FAMOS), dat de balansstructuur voor de niet-financiële sectoren en grootteklassen weergeeft.
Edwin van Noort, Wim Verhoeven
core  

MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AS THE MAIN TOOL OF ENTERPRISE MANAGEMENT

open access: yesTHEORIA: педагогика, экономика, право, 2021
Oksana Pavlovna Razinkova   +1 more
openaire   +1 more source

ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ ПРЕДПРИЯТИЯ И ПУТИ ЕЕ ОПТИМИЗАЦИИ

open access: yesStudia Universitatis Moldaviae: Stiinte Umanistice, 2007
Prezentul articol este consacrat problemelor actuale de gestiune a creanţelor. Autorul îşi expune opinia privind ordinea clasificării creanţelor din punctul de vedere al contabilităţii, controlului, gestiunii şi analizei.
USM ADMIN
doaj  

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