Results 111 to 120 of about 72,844 (255)
Defence Contracting and Accrual‐Based Earnings Management
Accounting &Finance, EarlyView.ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz +3 more
wiley +1 more source
Global shocks and the debt‐growth nexus
Economic Inquiry, EarlyView.Abstract This paper re‐examines the relationship between debt and growth with and without the influence of global shocks for a panel of 22 economies. The analysis introduces an approach that accounts for the complexity of global factors and estimates the debt‐to‐growth and growth‐to‐debt nexus for household, corporate, and public debt from a purely ...
Fabrizio Casalin +2 more
wiley +1 more source
Evaluation of Internal Receivables Control at PT Merak Jaya
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies.
Dini Ayu Pramitasari +4 more
doaj
Analisis Pengelolaan Modal Kerja Pada Kas Dan Piutang Untuk Meningkatkan Profitabilitas (Studi Kasus Pada Koperasi Sari Apel Brosem Periode 2011-2013) [PDF]
, 2014 This research aims to describe the effective management of working capital in cash and receivables for improving profitability of Sari Apel Brosem Cooperative. The method used in this research is deskriptive method with a case study approach. The sources
Akrom, A. A. (Akhmad)
core
, 2017 First, I propose a specific accruals model approach that utilizes the exact income statement and exact cash flow measures, which underlies the matching function of accruals.
Jenny Zha Giedt
semanticscholar +1 more source
Economy and Forecasting, 2019 In accordance with the established approach, excessive receivables are a manifestation of the crisis situation with inter-company settlements whose fundamental reason is the lack of liquidity and capital in the economy.
V. Zymovets
semanticscholar +1 more source
When do workforce reductions pay off? A question of size and slack in privately held firms
European Management Review, EarlyView.Abstract Workforce reductions are associated with lower human capital and opportunity costs, which negatively affect firm performance, but at the same time reduce wage costs. We investigate the impact of workforce reductions on firm performance for privately held firms.
Vivien Lefebvre
wiley +1 more source
EnergiesCompanies operating in the energy market in Poland conduct business activity on the basis of special regulations applicable to this type of entity. However, they are, like any other entrepreneur, exposed to the risk of delays in payments, non-payment ...
Anna Olkiewicz
doaj +1 more source
EVALUASI PENAMBAHAN PROBIOTIK TERHADAP KONSUMSI, PERTAMBAHAN BOBOT BADAN DAN KONVERSI PAKAN SAPI BRAHMAN CROSS TIPE STEER PADA FASE GROWER [PDF]
The research aims to determine the level of feed consumption, daily body weight gain and feed conversion of Brahman cross type steer cattle in the grower phase given the addition of probiotics.
Putra, Surya Kusuma
core
The Impact of Climate Risks on Corporate Debt Financing
European Financial Management, EarlyView.ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma +3 more
wiley +1 more source