Results 21 to 30 of about 1,231 (218)
CECCAR Business Review, 2021 In this article, we aim to present accounting and fiscal aspects regarding valuation allowances for tangible fixed assets and intangible assets, for inventories and receivables.
Elena STĂNCIULESCU
doaj +1 more source
Jurnal RAK (Riset Akuntansi Keuangan), 2023 This study aims to analyze the receivables control effectiveness in cash flow reports during pandemic recovery at Kokoon Hotel Banyuwangi. The Banyuwangi Covid-19 pandemic was first confirmed on March 29 2020. Kokoon Hotel was one of the hotels affected
Salsabilla Hervinta Putri +2 more
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Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
THE CREDITOR AS PARTICIPANT IN INSOLVENCY PROCEEDINGS [PDF]
Challenges of the Knowledge Society, 2014 A creditor is the party who, within a binding judicial relationship, has a claim on the services of giving, doing or not doing of the second party, called debtor.
Anca Roxana ADAM
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Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to evaluate and optimize accounts receivable administrative procedures in order to improve operational efficiency in Pharmaceutical Wholesalers (PBF).
Ulla Nurluthfi Oktavia, Dyah Ratnawati
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Assets and financial situation in the companies of agricultural primary production in Slovakia
Agricultural Economics (AGRICECON), 2002 This paper analyses assets and liability structure on the selected data set from the primary agricultural production in Slovakia. Accounting is presented as a complex foundation, information system, which provides information for decision-making and ...
Ž. Hacherová, P. Szovics
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source