Results 61 to 70 of about 72,844 (255)
International Studies of Economics, EarlyView.ABSTRACT This study is based on real options theory and uses a sample of Chinese listed companies from 2000 to 2016 to investigate the dynamic process and mechanisms by which trade policy uncertainty affects the upgrading of enterprises within the global value chain (GVC). The article finds that trade policy uncertainty has a positive forcing effect on
Shiyi Wu, Rui Niu
wiley +1 more source
Учёт. Анализ. Аудит, 2019 The whole range of issues connected with the assignment agreements are critically assessed in the article. Economic essence of this phenomenon is analyzed. Different methods of accounting for it are critically scrutinized in the article.
Victor G. Getman
doaj +1 more source
Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali
, 2020 The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible ...
Ketut Eny Rahayu +3 more
semanticscholar +1 more source
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
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 +2 more
doaj +1 more source
Rethinking the Role of Recourse in the Sale of Financial Assets [PDF]
, 1996 The presence of recourse in the sale of a financial asset is generally thought to jeopardize the true sale treatment of the sale, especially in the event of the seller\u27s bankruptcy.
Pantaleo, Peter V., Schwarcz, Steven L.
core +1 more source
Doubtful Receivables' Risk and Its Impact on Stock Returns
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley +1 more source
JOURNAL OF RESEARCH IN MANAGEMENT, 2019 The purpose of this research is to know the influence of cash ratio, DER, recivable turnover, NPM, ROE, and institutional ownership on dividend payout ratio at manufacturing company.
Fakhrun Affandi, B. Sunarko, Ary Yunanto
semanticscholar +1 more source
Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
Strategic Change, EarlyView.ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
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Effectiveness of Receivables Management in Increasing Sales Profit on Credit
, 2020 This study aims to find out how the results of the analysis of the effectiveness of accounts receivable management in increasing profits through the implementation of policies on the sale of bags on credit at the Vion City Store Probolinggo, productive ...
Yayuk Indah Wahyuning Tyas
semanticscholar +1 more source