Results 81 to 90 of about 10,881,866 (253)
Contemporary Accounting Research, EarlyView.ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer +2 more
wiley +1 more source
Accounting and management of "ABC" Ltd. accounts receivable
, 2020 Diplomdarba “Debitoru parādu uzskaite un pārvaldība SIA “ABC”” aktualitāte ir pamatota ar to, ka efektīva debitoru parādu uzskaites un pārvaldības sistēma ir svarīgs priekšnosacījums veiksmīgai uzņēmējdarbības attīstībai. Darba mērķis ir, pamatojoties uz
Žihare, Aleksandra
core
Contemporary Accounting Research, EarlyView.ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
The impact of working capital management on the profitability of Croatian manufacturing SMEs
Ekonomski Vjesnik, 2020 Working capital management is important because of its impact on the owner’s wealth, shown as the economic value of the enterprise, which is the result of interdependence of profitability and risk.
Darija Prša
doaj
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Accounting and information support for management of accounts receivable
, 2017 Визначено основні проблемні питання обліку дебіторської заборгованості. Запропоновано основні напрямки удосконалення обліку та управління дебіторською заборгованістю.Определены основные проблемные вопросы учета дебиторской задолженности.
Добруник, Т.Ф. +2 more
core
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
wiley +1 more source
Accounts Receivable Management
, 1993 Today\u27s accounts receivable management and debt collection industry is a very complex one. Many changes have occurred in the last decade that have changed the scope of this industry. Prior to the original Fair Debt Collection Practices Act companies
Dotson, Michael L.
core