Results 121 to 130 of about 72,844 (255)
Factoring as a source of financing the activities of enterprises on the example of Tatarstan
Ученые записки Российской академии предпринимательства, 2021 The article deals with the organization of factoring operations, as one of the ways of financing the activities of enterprises, with the help of which the receivables turnover is accelerated.
I. N. Vyachina +2 more
doaj
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
Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank
International Journal of Auditing, EarlyView.ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier +3 more
wiley +1 more source
Statutory erosion of secured creditors' rights: some insights from the United Kingdom [PDF]
, 2015 As the American Bankruptcy Institute’s Commission to Study the Reform of Chapter 11 considers the state of business bankruptcy in this country, the narrative on chapter 11 is well-established and oft-repeated.
Walters, AJ
core
Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity
, 2019 In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc.
Rusdiyanto Rusdiyanto +10 more
semanticscholar +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
Fiscal Update, October 5, 2005 [PDF]
, 2005 The Fiscal Division newsletter, published weekly during session and periodically during the ...
core
Accounts Receivables Management: Insight and Challenges
, 2017 This paper studied how Zoomlion Company Limited manages its accounts receivables. Based on multiple linear regression analysis, Kendall coefficient of concordance and One sample t-test, the result shows effective credit control systems by the company ...
Charles Adusei
semanticscholar +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
Reconciliation of Receivables and Payables
Ekonomski Vjesnik, 2013 One of the basic accounting requirements, as an achievement of application of accounting standards, is to report assets on the balance sheet at fair value.
Marina Proklin
doaj