Results 51 to 60 of about 7,565 (225)

Conditional Generative Modeling for Enhanced Credit Risk Management in Supply Chain Finance

Naval Research Logistics (NRL), EarlyView.
ABSTRACT The rapid expansion of cross‐border e‐commerce (CBEC) has created significant opportunities for small‐ and medium‐sized sellers, yet financing remains a critical challenge due to their limited credit histories. Third‐party logistics (3PL)‐led supply chain finance (SCF) has emerged as a promising solution, leveraging in‐transit inventory as ...
Qingkai Zhang, L. Jeff Hong, Houmin Yan
wiley   +1 more source

Nonprofit Governance and Financial Stability: A Study of Government‐Funded Social Services

Nonprofit Management and Leadership, EarlyView.
ABSTRACT Nonprofit social service providers are essential in delivering vital services, often with public funding. This study adopts a contingency perspective to explore the relationship between organizational governance and financial stability in publicly funded nonprofit organizations. We use a combination of comparative multilevel analysis (CMA) and
Florentine Maier, Michael Meyer, Josef Baumüller, Christian Grünhaus, Franka Walde   +4 more
wiley   +1 more source

Analisis Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Piutang dengan Standar Audit 505 Studi Kasus Pada KAP X

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to analyze the compatibility between the application of confirmation used by KAP X auditors in conducting receivables audits, with Audit Standard (SA) 505 on External Confirmation issued by the Indonesian Institute of Public Accountants ...
Dian Oktaviana Putri, Astrini Aning Widoretno   +1 more
doaj   +1 more source

The Counterparty Assessment Mechanism in the Receivables Management System of Agricultural Organizations in the Republic of Belarus and the Ukraine

Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego, 2020
The article investigates issues regarding settlements between business counterparts in the Republic of Belarus, including those between Ukrainian and Belarusian enterprises.
Sviatlana Shсharbatsiuk, Pelageya Papkovskaya, Kateryna Pylypenko   +2 more
doaj   +1 more source

Transparency, Sustainable Governance and Digital Accessibility in Municipalities: A Machine Learning Approach

Sustainable Development, EarlyView.
ABSTRACT Achieving the Sustainable Development Goals (SDGs) requires transparent and accountable local governments, yet little is known about the structural drivers of municipal transparency. This study introduces a machine learning approach to predict municipal transparency using the Bidimensional Transparency Index (BTI), which measures both the ...
Ana M. Plata‐Díaz, Elisabeth Zafra‐Gómez, Juan C. Garrido‐Rodríguez, M. Carmen Pérez‐López   +3 more
wiley   +1 more source

Bases of audit of receivables in the organizations of the telecommunication sector

Вестник университета, 2019
The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the ...
A. S. Grechishnikova, Z. V. Chebotareva
doaj   +1 more source

Effect of Cash, Receivables, and Inventory Turnover on Net Profit Margin (NPM) in Food & Beverage Subsector Manufacturing Companies

Studies in Business and Economics, 2023
This study focused on the influence of cash turnover, receivables turnover, and inventory turnover against the Net Profit Margin (NPM), showing the inequality of the results of previous studies.
Sunaryo Deni, Lestari Etty Puji
doaj   +1 more source

A Novel Full‐Chain Loop Tracking Auditing Framework for Obtaining Audit Evidence With Reasonable Assurance

CAAI Transactions on Intelligence Technology, EarlyView.
ABSTRACT As an attestation engagement, auditing is required to provide reasonable assurance for its conclusions. Traditional auditing has limited capacity to handle unstructured data and is usually based on audit sampling techniques, which can lead to the neglect of important audit evidence during the auditing process and result in a higher audit risk,
Xiaojia Wang, Ziqing Luo, Chaoxu Mu
wiley   +1 more source

Economic performance of the Slovak food industry

Agricultural Economics (AGRICECON), 2004
The requirements for compliance with the manufacturing and quality standards and the related investments in the hygienic and structural upgrading of establishments before Slovakia's accession to the European Union meant that the Slovak food processors ...
S. Belešová
doaj   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source