Results 91 to 100 of about 1,231 (218)

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  

Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?

Financial Accountability &Management, EarlyView.
ABSTRACT Vertical consolidation of small local authorities providing neighborhood services and large authorities providing strategic services into unitary authorities is assumed to improve financial condition by creating new economies of scale and scope.
Rhys Andrews, Dennis De Widt
wiley   +1 more source

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]

Heliyon, 2023
Narsa NPDRH, Afifa LME, Wardhaningrum OA.   +2 more
europepmc   +1 more source

Brand Equity and Debt Diversification

Financial Management, EarlyView.
ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer, Miaomiao Yu, Aihuan Zhang   +2 more
wiley   +1 more source

CEO Self‐Regulation and the Cost of Equity Capital

Financial Review, EarlyView.
ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley   +1 more source

How R&D intensive firms react to the COVID-19 pandemic: Evidence from a quasi-natural experiment. [PDF]

Heliyon, 2023
Pham THL, Nguyen DHT, Chu VT, Nguyen KD, Pham BT.   +4 more
europepmc   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Strategic Credit Policy Adjustments During Economic Shocks: Lessons From Indonesia’s Manufacturing Sector

Jurnal Aplikasi Bisnis dan Manajemen
Background: Receivables management is a critical component of working capital strategy, particularly during periods of economic disruption. The COVID-19 pandemic posed liquidity challenges for manufacturing firms, testing the balance between RTO, ACP ...
Fenty Fauziah, Siti Rosa Lismawati, Nur Hanisfatin Rushami Zien   +2 more
doaj   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

Developing AI‐driven decision support for the proactive identification and evaluation of financially distressed companies by Belgian commercial courts

International Transactions in Operational Research, EarlyView.
Abstract The early identification and accurate evaluation of financially distressed companies by commercial courts is crucial for maintaining a healthy economic fabric. This enables timely support for struggling companies with recovery potential while also facilitating the swift winding up of those unlikely to recover.
Stijn Van Ruymbeke, Joke Baeck, Klaas Mulier, Thomas Demeester   +3 more
wiley   +1 more source