Results 131 to 140 of about 10,881,866 (253)

Transparency, Sustainable Governance and Digital Accessibility in Municipalities: A Machine Learning Approach

open access: yesSustainable Development, Volume 34, Issue 7, Page 9844-9862, November 2026.
ABSTRACT Achieving the Sustainable Development Goals (SDGs) requires transparent and accountable local governments, yet little is known about the structural drivers of municipal transparency. This study introduces a machine learning approach to predict municipal transparency using the Bidimensional Transparency Index (BTI), which measures both the ...
Ana M. Plata‐Díaz   +3 more
wiley   +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  

Do Resource‐Constrained Small Private Firms Support Incumbent or Nonincumbent Factions? Evidence From Chinese Township and Village Enterprises

open access: yesEconomics &Politics, Volume 38, Issue 3, Page 870-886, November 2026.
ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
wiley   +1 more source

International experience management accounts receivables

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article provides a view on the features and the major methods for managing the notes payable, as it is done abroad.
openaire   +1 more source

Financial methods of control of accounts receivable

open access: yes, 2018
Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовым методам управления дебиторской задолженностью предприятия. Дебиторской задолженности называют сумму долгов, которая причитается компании от других, в том числе
Karasnevich, N. K.   +1 more
core  

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  

From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models

open access: yesEuropean Financial Management, Volume 32, Issue 5, Page 1453-1503, November 2026.
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   +2 more
wiley   +1 more source

Accounts Receivable Management

open access: yes, 2014
Cílem diplomové práce je zaměření se na problematiku řízení pohledávek. Teoretické poznatky zahrnující charakteristiku pohledávek, jejich vznik, životní cyklus, řízení, zajišťování až po vymáhání jsou aplikovány na vybranou společnost v kontextu ...
Citsoňová, Katarína
core  

Accounts receivable – accounting, financial and legal aspects

open access: yes, 2011
Tato práce se zabývá problematikou pohledávek z účetního, finančního a právního hlediska,se zaměřením na okolnosti vzniku a zániku pohledávek.
Ježdíková, Kateřina
core   +1 more source

Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms

open access: yesJournal of Business Finance &Accounting, Volume 53, Issue 5, Page 1576-1603, November 2026.
ABSTRACT We examine how regulatory suspensions of initial public offerings (IPOs) affect venture capitalists’ (VCs’) post‐IPO monitoring of portfolio firms in China. Using a difference‐in‐differences design that exploits three major IPO suspension episodes as quasi‐natural experiments, we provide causal evidence that these shocks divert VCs’ attention ...
Ao Li   +3 more
wiley   +1 more source

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