Results 91 to 100 of about 72,844 (255)

Analysis of debt of Overdue Receivables Securitising and Adjustments in the Selected Business Company [PDF]

open access: yes, 2019
Tématem práce je analýza vymáhání pohledávek po splatnosti a opravné položky v obchodní společnosti. Cílem této práce je analyzovat pohledávky včetně těch po splatnosti, zhodnotit řízení pohledávek, způsoby jejich zajištění i vymáhání ve vybrané obchodní
Nebila, Michal
core  

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

The Issues of the Management of Receivables: Lithuanian Case

open access: yesEconomics and Culture, 2016
Constant changes in business environment determine the significance of receivables to business. The analysis of the current situation in Lithuania has revealed that a substantial part of business enterprises are facing the problem of overdue receivables.
Remeikiene Rita   +2 more
doaj   +1 more source

Helping Microfinance Become Commercially Sustainable [PDF]

open access: yes, 2011
Microfinance primarily refers to the making of small loans to low-income individuals and the poor, to enable them to start or expand small businesses. Currently, most microfinance loans are made through nonprofit microfinance institutions (MFIs) that
Schwarcz, Steven L.
core   +1 more source

Insurance Receivables and Economic Growth: The Case of Nigeria

open access: yesJournal of Physics: Conference Series, 2019
The study was undertaken to establish the impact of insurance receivables on economic growth using life premium, non-life premium and insurance investment as the proxy for insurance receivables. The insurance industry is one which has strived in the face
A. T. Nwani, A. Omankhanlen
semanticscholar   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

The Dilemmas over Credit Policy Management in a Company [PDF]

open access: yes, 2011
Purpose of the article The paper identifies the core dilemmas over the establishment of the credit policy in a company. It considers the general scope and basic stages of credit policy management and analyses each stage of credit policy in terms of ...
Gorczyńska, Maria
core  

CEO‐Board Social Ties and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen   +3 more
wiley   +1 more source

A new conflict rule for securitization and other cross-border assignments : a potential threat from Europe [PDF]

open access: yes, 2006
One of the dangers of harmonisation and unification processes taking place within the framework of the EU is that they may result in the codification of the lowest common denominator.
Verhagen, Rick
core  

An Analysis of Cash and Receivables Turnover Effect Towards Company Profitability

open access: yesInternational Journal of Seocology, 2019
The purpose of this study was to analyze the effect of cash turnover, accounts receivable turnover on profitability. The profitability of manufacturing companies in Indonesia is influenced by various financial factors that can be measured using financial
Titik Purwanti
semanticscholar   +1 more source

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