Results 101 to 110 of about 7,565 (225)
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 +2 more
wiley +1 more source
Management of trade receivables
, 2014 The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal
Vodhánělová, Eliška
core
, 2017 This chapter focuses on the use of receivables for financing purposes. The term ‘receivable’ is a commercial expression referring to money that is receivable in the performance and discharge of a legal obligation. The terms ‘receivables’ and ‘book debts’
RJA Hooley +5 more
core +1 more source
Receivables Management in Bank
, 2020 The Bachelor Thesis deals with issue of receivables management in a commercial bank. The thesis contains a theoretical part, which focuses on defining the basic concepts related to receivables management.
Letovská, Lucie
core +1 more source
Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting
International Journal of Auditing, EarlyView.ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley +1 more source
International Journal of Auditing, EarlyView.ABSTRACT This paper examines the role of country‐level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to ...
Adam Aoun, Cédric Poretti
wiley +1 more source
SIMULTANEOUS DETERMINATION OF INVENTORIES AND ACCOUNTS RECEIVABLE
The study presents a model based on 3,375 observations from industrial firms in Pakistan, and the Three-Stage Least Square (3SLS) technique has been applied for the estimation. The results indicate that the Economic Order Quantity (EOQ) of inventories is
Ayub, Mehar
core
How R&D intensive firms react to the COVID-19 pandemic: Evidence from a quasi-natural experiment. [PDF]
Heliyon, 2023 Pham THL +4 more
europepmc +1 more source
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 +3 more
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 +2 more
europepmc +1 more source