Results 81 to 90 of about 62,892 (244)
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, EarlyView.This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +1 more source
Еffect of debt on financial flows of dairy plants
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The article examines the need in analytical support and management of accounts payable as forming factors of liquidity. It deals with the state and tendencies in formation of types of debt by the example of milk processing enterprises.
N.L. Vylchynska
doaj
Some Issues of Legal Regulation of Long-term Debt Enterprises
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 Doing business involves the occurrence of arrears, which affects the financial condition of the enterprise, because it involves the withdrawal of financial resources from current activities for a certain time.
I.M. Tralo
doaj +1 more source
Audit report on the Iowa Agricultural Development Authority for the year ended June 30, 2011 [PDF]
, 2011 Audit report on the Iowa Agricultural Development Authority for the year ended June 30 ...
core
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +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
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
AGRIBUSINESS TRADE CREDIT -- A PARADOX [PDF]
This article utilizes the Survey of Small Business Finances to compare and contrast trade credit practices of rural small business firms. The results show that these firms borrow money and then re-lend it to others in the form of trade credit. There is a
Gustafson, Cole R.
core +1 more source
Audit of the Student Health Facility Revenue Bond Funds of Iowa State University of Science and Technology (Iowa State University) as of and for the year ended June 30, 2007 [PDF]
, 2007 Audit of the Student Health Facility Revenue Bond Funds of Iowa State University of Science and Technology (Iowa State University) as of and for the year ended June 30 ...
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