Results 31 to 40 of about 1,231 (218)
Factoring and Forfeiting in Slovakia and Possibilities of its Application in Wood-Working Industry
Drvna Industrija, 2014 Factoring is the contract negotiated continuous purchase of short-term debts, incurred by supplier due to the provision of unsecured credit supply. Factoring is a method of financing that can offer a lot to businesses, especially with its added value ...
Mariana Sedliačiková +2 more
doaj +1 more source
Accounting information as the basis for development a receivables management strategy
Acta Academiae Beregsasiensis. Economics, 2022 The accounting and financial system created at the enterprise must ensure its solvency and liquidity. We constantly need funds that can be quickly converted into money in time and at the lowest cost.
Tamara Hurenko
doaj +1 more source
The Impact of Green Innovation and Green Finance on Corporate ESG Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Amid the transition towards a low‐carbon economy and the pursuit of sustainable development goals, ESG performance has become a key indicator of long‐term corporate sustainability. Drawing on data from Chinese A‐share listed companies between 2012 and 2022, this study examines how green innovation and green finance affect corporate ESG ...
Zhaoke Feng, Chaminda Wijethilake
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
BUSINESS DEVELOPMENT BASED ON VECTOR WORK WITH BUYERS
Вестник университета, 2019 The possibility of using ABC and XYZ analysis to systematize customers by degree of reliability by group positions has been presented. The approach of vector work with customers has been proposed, which implies the assessment of receivables by means of ...
O. Ivanova, L. Gvozdeva
doaj +1 more source
DEVELOPMENT OF SOFTWARE MODULE FOR DETERMINING RATIONAL CAPITAL STRUCTURE OF THE ENTERPRISE
Компютерні системи та інформаційні технології, 2022 The relevance of research on the use of information technologies to solve applied problems, in particular, financial policy management at the micro level has been revealed in this article.
LARYSA SAVCHUK +4 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 more
wiley +1 more source
Особенности управления дебиторской задолженностью в сфере электроэнергетики
Корпоративные финансы, 2017 The article is devoted receivables at the electric power industry. Management of accounts receivable is an important com-ponent of financial management.
Irina Batina, Egor Teploukhov
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source