Results 121 to 130 of about 7,565 (225)
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
Journal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley +1 more source
Analyzing the Effectiveness of Finance in Supply Chain in Solving the Financing Difficulties of SMEs Based on Grey Theory Model. [PDF]
Comput Intell Neurosci, 2022 Piao G, Xiao B.
europepmc +1 more source
Accounting Perspectives, Volume 25, Issue 2, Page 207-235, June 2026.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
Management of overdue receivables
, 2014 This bachelor thesis treat overdue receivable. The objective of this bachelor thesis is to define and analyze this climes form an accounting and tax perspektive. Subsequently, this issue was analyzed in the selected company. The theoretical part focused
HADAČOVÁ, Zuzana
core
Contemporary Accounting Research, Volume 43, Issue 2, Page 1008-1033, Summer 2026.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 2, Page 923-954, Summer 2026.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
Is state-owned enterprise merging private enterprise "market choice" or "space crowding" ? -Based on the motives of equity transfer of mixed-ownership enterprises. [PDF]
Heliyon, 2023 Mei-Sheng D +3 more
europepmc +1 more source
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, Volume 62, Issue 2, Page 647-672, June 2026.This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +1 more source