Trade Credit: Some Issues of Accounting and Analysis of Accounts Receivable
This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment.
Taras Gnatiuk +2 more
doaj +1 more source
Pengaruh Manajemen Modal Kerja terhadap Tingkat Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013 [PDF]
The purpose of this study was to determine the effect of working capital management which consists of cash turnover, working capital turnover, inventory turnover and accounts receivable turnover to the level of profitability in the food and beverage ...
Santhi, I. W. (Istri) +1 more
core
Random Integrated Subdata Ensemble Method for Key Variable Selection in Rare Event Setting
ABSTRACT We propose a general variable selection procedure to identify key input variables by applying elastic net regression to representative subdata in place of the full sample to select variables. We combine the lists of selected variables from each subdata through ensemble techniques, using the frequency of selecting the variable across different ...
Ching‐Chi Yang +3 more
wiley +1 more source
Analysis on Accounts Receivable Management in ZXTX [PDF]
通过信用销售来扩大市场份额,提升其竞争力,是企业的常用的销售策略之一。尤其是在当前市场疲软,全球性经济衰退蔓延的发展阶段,信用销售更是很多企业争夺客户的不二法器。但是,信用销售是一把双刃剑,如果风险控制不当,可能导致大额的应收账款无法回收,影响到企业的资金周转,导致资金链断裂,使企业陷入财务困境甚至破产。因此,如何对应收账款进行有效管理,是企业管理的重要研究课题。 本文从ZXTX公司的实际情况出发,深入分析该公司的应收账款管理现状,结合国内外相关应收账款管理的研究成果 ...
黄娟
core
The restructuring directive's stay: Post‐implementation perspectives and asset‐deployment risks
Abstract The Restructuring Directive addresses the stay's impact on security enforcement but not asset deployment. It leaves uncertainty on how security agreements interact with executory contracts, giving Member States discretion. This affects debtors' ability to dispose of encumbered assets and impacts creditors' contractual rights, ultimately ...
Vincent van Hoof
wiley +1 more source
The basic financial purpose of an enterprise is maximization of its value. Trade credit management should also contribute to the realization of this fundamental aim.
G. Michalski
doaj +1 more source
Аnalysis and control of accounts payable at small business
Large companies can afford to maintain a staff of financial analysts who study financial indicators using the most modern estimation and predictive methods.
M. N. Smagina +2 more
doaj +1 more source
The Impact of Geopolitical Risk on Trade Credit
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Pengelolaan Piutang Untuk Profitabilitas Bisnis Jasa Hotel
This study aims to explore accounts receivable that affect the profitability of credit sales at the Royal Orchid Garden Hotel. This study uses analytical research by reviewing the data on receivables and gross operating profit per room at PT Royal Orchid
Mohammad Rofiudin +3 more
doaj
Performance measurement of receivable accounts’ risk management: A case study of Tehran Stock Exchange [PDF]
This paper presents a logistic regression model to measure risk management of receivable accounts on some selected firms from drug industry listed on Tehran Stock Exchange.
Mohammad Ahmadi +2 more
doaj +1 more source

