Results 61 to 70 of about 1,231 (218)
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis 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 +1 more
doaj +1 more source
Pengelolaan Piutang Untuk Profitabilitas Bisnis Jasa Hotel
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This study aims to explore accounts receivable that affect the profitability of credit sales at the Royal Orchid Garden Hotel. This study uses analytical research by reviewing the data on receivables and gross operating profit per room at PT Royal Orchid
Mohammad Rofiudin +3 more
doaj
RESEARCH OF THE MAIN FORMS OF REFINANCING OF RECEIVABLES OF THE ENTERPRISES AT THE PRESENT STAGE
Наука Красноярья, 2014 In article modern forms of refinancing of receivables for management of enterprise mutual settlements are investigated, namely: factoring, the accounting of the bills issued by buyers of production, forfeyting, the commercial credit.
I. V. Sukhomlin
doaj +1 more source
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 +3 more
wiley +1 more source
Receivables impairment comparison – accounting and taxation perspective
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2009 Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts ...
Jana Gláserová, Milena Otavová
doaj +1 more source
Rainchecks and Risk: Climate Shocks, Policy Transitions and SME Credit Dynamics
Sustainable Development, EarlyView.ABSTRACT Small and medium enterprises rely heavily on bank credit. They also have the fewest tools to deal with climate risk. Using a panel of 45 countries from 2007 to 2022, we study how climate risk and the Paris Agreement shape SME bank lending. Climate‐related disasters are associated with lower SME credit, with post‐event estimates indicating a ...
Swapnanil SenGupta, Anshita Sachan
wiley +1 more source
The Issues of the Management of Receivables: Lithuanian Case
Economics and Culture, 2016 Constant changes in business environment determine the significance of receivables to business. The analysis of the current situation in Lithuania has revealed that a substantial part of business enterprises are facing the problem of overdue receivables.
Remeikiene Rita +2 more
doaj +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall +2 more
wiley +1 more source
The effect of the mandatory disclosure of corporate tax returns on reporting bias
Journal of Accounting Research, EarlyView.ABSTRACT How do investor reactions to the mandatory disclosure of firm tax information influence managers' reporting choices? To answer this question, we build a structural model of reporting bias, which we test with a unique data set of Turkish firms that have been mandated to publicly disclose their tax returns since 2009.
ERIC J. ALLEN +2 more
wiley +1 more source
Evaluation of Internal Receivables Control at PT Merak Jaya
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies.
Dini Ayu Pramitasari +4 more
doaj