Results 91 to 100 of about 7,565 (225)
, 2015 Bakalaura darba mērķis: analīzes pamatā, noteikt debitoru parādu stāvokli, rast efektivitāi debitoru parādu vadīšanā, kas veicinātu uzņēmuma SIA „RHS” finansiālā stāvokļa uzlabošanu kopumā (uz SIA „RHS” piemērā).
Berdikova, Liāna
core
Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises [PDF]
Облік і фінансиIn conditions of martial law, macroeconomic instability, high credit risks, and deterioration in counterparties’ solvency, the problem of reliably assessing receivables and forming reserves for expected credit losses becomes particularly urgent. However,
Stanislav Vasylishyn +3 more
doaj +1 more source
Cash flow management and its effect on firm performance: Empirical evidence on non-financial firms of China. [PDF]
PLoS One, 2023 Laghari F, Ahmed F, López García MLN.
europepmc +1 more source
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract This paper examines whether Korea's COVID‐19 credit support programs generated spillover effects on bank lending to riskier firms. While banks extended relatively more credit to riskier eligible SMEs during the policy period (2020), lending to riskier non‐eligible firms also increased in the post‐policy period (2021–2022), indicating a ...
Munbak Choe, Joon Chae
wiley +1 more source
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
The selling of receivables as part of receivables management
, 2020 Yritysten myyntisaatavien myynti on yleistynyt viimeisten vuosikymmenysten aikana. Aikaisemmissa tutkimuksissa factoring ja laskurahoitus on nähty osana luotonhallintaa, mutta esimerkiksi erääntyneiden saatavien myynnistä osana luotonhallintaa ei ...
Tahvanainen, Jarmo
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Economics &Politics, EarlyView.ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
wiley +1 more source
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source
, 2023 Tema rada su prodana potraživanja. Prodana potraživanja su financijska sredstva koja poduzeće prodaje trećim stranama kako bi poboljšala svoj novčani tok.
Gulin Zrilić, Antonija
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Investing in the Prevention of Communicable Disease Outbreaks: Fiscal Health Modelling-The Tool of Choice for Assessing Public Finance Sustainability. [PDF]
Vaccines (Basel), 2023 van der Schans S +5 more
europepmc +1 more source