Results 71 to 80 of about 10,881,866 (253)

MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY

Ekonomska misao i praksa, 2013
Upravljanje potraživanjima od kupaca neposredno utječe na profitabilnost poduzeća. Svrha empirijskog istraživanja je analizirati potraživanja kupaca i ovisnost ulaganja u potraživanja kupaca i profitabilnosti poduzeća iskazane u obliku Return on Assets (ROA).
openaire   +2 more sources

MGM Mirage—Accounts Receivable

, 2017
Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts from Management's Discussion and Analysis from MGM Mirage's 2004 Annual Report, and
Luann J. Lynch
core   +1 more source

Working Capital Management (WCM) Practices of EEI Subsidiaries

Business Fora
Working Capital Management (WCM) is a critical aspect of financial management, ensuring liquidity, operational efficiency, and profitability. In diversified corporations, particularly in emerging economies, WCM practices face unique challenges due to ...
Antonette G. Belago, Allan A. Calderon
doaj   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 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

The effect of the mandatory disclosure of corporate tax returns on reporting bias

Journal of Accounting Research, EarlyView.
ABSTRACT How do investor reactions to the mandatory disclosure of firm tax information influence managers' reporting choices? To answer this question, we build a structural model of reporting bias, which we test with a unique data set of Turkish firms that have been mandated to publicly disclose their tax returns since 2009.
ERIC J. ALLEN, HENRY L. FRIEDMAN, AYDIN UYSAL   +2 more
wiley   +1 more source

Accounts Receivable Management

, 2013
The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of ...
Citsoňová, Katarína
core  

VALUE-BASED APPROACH TO MANAGING CURRENT ASSETS OF CORPORATE CONSTRUCTION COMPANIES

Сучасний стан наукових досліджень та технологій в промисловості, 2017
In modern conditions of management, the value of an enterprise becomes the main indicator, which is learned not only by scientists, but also by owners of enterprise and potential investors.
Galyna Shapoval, Oleksandr Vashchenko
doaj   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

АКТУАЛЬНІСТЬ ОРГАНІЗАЦІЇ ОБЛІКУ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ В УПРАВЛІННІ ПІДПРИЄМСТВОМ

International Journal of Innovative Technologies in Economy, 2018
The article seeks to investigate the problems of organizing accounting of receivables in the management of the enterprise, to take into account the updated requirements of normative legal acts on its implementation and to propose approaches to ...
Кияшко О. М.
doaj