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The impact of green innovation on the carbon performance of Chinese manufacturing enterprises: Moderating role of internal governance. [PDF]
Ju W, Jin S.
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The Mechanism of Company Accounts Receivable Management
Актуальність управління дебіторською заборгованістю викликана її здатністю впливати на наповнення оборотного капіталу підприємства. Тому особливо необхідним є створення певного механізму управління дебіторською заборгованістю на підприємстві.
Yamnenko, Halyna +2 more
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A Decision Support Approach for Accounts Receivable Risk Management
Financial disasters in private firms led to increased emphasis on various forms of risk management, to include market risk management, operational risk management, and credit risk management.
Desheng Dash Wu +2 more
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Effective accounts receivable management
Finance and Credit, 2022Subject. This article deals with the issues of effective management of receivables to ensure the financial sustainability of commercial organizations. Objectives. The article aims to study the concepts of receivables in the aspect of legal, accounting and economic approaches, analyze the methodology of accounts receivable management, and develop ...
Marina L. NECHAEVA +2 more
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Managing accounts receivable and accounts payable
Vestnik of North-Eastern Federal University. Series "Economics. Sociology. Culturology", 2021Предприятие обязано контролировать дебиторскую и кредиторскую задолженность, следить за сроками погашения, не позволять необоснованного роста суммы дебиторской задолженности, особое внимание уделять по истребованию просроченной задолженности, вести активную работу с контрагентами. Крайне внимательно относиться к расчетам с кредиторами, вовремя погашать
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Accounts Receivable Management Policy: Theory and Evidence
Journal of Finance, 1992ABSTRACT This paper develops and tests hypotheses that explain the choice of accounts receivable management policies. The tests focus on both cross‐sectional explanations of policy‐choice determinants, as well as incentives to establish captives. We find size, concentration, and credit standing of the firm's traded debt and commercial
Clifford Smith
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The Management of Accounts Receivable
1976Accounts receivable or debtors represent sales that are made on credit — that is, the payments for goods are made sometime after delivery or after change in legal possession. The level of accounts receivable are a function of the level of sales, the credit terms, the riskiness of the individual customers given credit, and any seasonal influences ...
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Accounts receivable management in Digital transformation
Proceedings of the International Scientific Conference - Digital Transformation on Manufacturing, Infrastructure and Service, 2020In modern conditions, there is a constant expansion of sales markets, and the turnover of organizations is growing. This leads to a large volume of cash flows and contract items, and those, in their turn, generate receivables. However, there has been an increase in the number of fly-by-night firms recently.
Elena Antysheva +2 more
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APPROACHES TO MANAGING ACCOUNTS RECEIVABLE
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2020In view of the general trend of sharp increases in the amount of debt owed by enterprises in the Russian Federation, automation of foreclosure accounting is becoming more and more urgent. To solve the identified problems, a step-by-step methodology for managing receivables, including an algorithm for input assessment of solvency, ranking by the ...
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Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction
Auditor, 2021Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry.
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