Results 61 to 70 of about 62,892 (244)

Modeling Performance of Financial System Using System Dynamics Approach: A Case Study on a Sand and Gravel Firm [PDF]

Journal of Asset Management and Financing, 2018
Financial performance measurement has been known as an important tool for assessing and guiding strategies, projects, and strategic decisions of organizations.
Alinaghi Mosleh Shirazi, Bahareh Maleki, Mojtaba Khalifeh, Amir Ramezani Moghadam   +3 more
doaj   +1 more source

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

Sustainable Development, EarlyView.
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, Elisabeth Zafra‐Gómez, Juan C. Garrido‐Rodríguez, M. Carmen Pérez‐López   +3 more
wiley   +1 more source

Analysis of settlements with debtors based on the quality indicatorof turnover.

Учёт. Анализ. Аудит
The aggravation of relations in the field of global finance, the change of international partners and disruption of international economic relations cause the need to strengthen payment discipline and accelerate payments, which is especially important in
V. A. Chernov
doaj   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Проблеми управління та обліку дебіторської заборгованості [PDF]

, 2011
У статті розкрито необхідність проведення на підприємствах політики управління дебіторською заборгованістю. Визначено основні напрямки формування такої політики.The article highlights the need for policy in the business accounts receivable management ...
Маціканич, І. М., Погорєлов, Ігор Миколайович   +1 more
core  

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Dampak Sistem Pengendalian Internal Terhadap Penagihan Piutang Di Kota Bandung

Publica, 2018
This research is in the background behind the problems of Bandung City, which for the past five years still have a reasonable opinion with exceptions, one of the reasons is the high level of accounts receivable at the Bandung City Financial and Asset ...
Khaerul Umam, Angga Eka Pratama
doaj   +1 more source

Pengelolaan Modal Kerja Yang Efektif Untuk Meningkatkan Profitabilitas (Studi Kasus Pada Perusahaan Karya Abdi Malang Periode 2012-2014) [PDF]

, 2015
Working capital is an essential element of a company as it's used to cost daily operational activities. Inability of a company to manage the working capital owned would be an obstruction of it's performance with the result that causes reduction of ...
Agustina, V. D. (Vayya)
core  

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source