Results 61 to 70 of about 7,565 (225)
Development financing during a crisis : securitization of future receivables [PDF]
Mexico's Telmex undertook the first future-flow securitization transaction in 1987. From then through 1999, the principal credit rating agencies rated more than 200 transactions totaling $47.3 billion.
Ketkar, Suhas, Ratha, Dilip
core
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
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
BALANCE CASH-FLOW MODELS FOR PUBLIC INSTITUTIONS - CLIENTS AND SUPPLIERS [PDF]
According to position document no.11 Economic and Monetary Union , Romaniahas committed to report after the European System of Accounts ESA 95. The classification of publicinstitutions is necessary to circumscibe the Public Administrations’area (S.13 ...
Gabi Georgiana Dragu +2 more
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Accounting Perspectives, EarlyView.ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger +2 more
wiley +1 more source
, 2008 The objective of this research is to proof the influence of account receivables turnover to profitability which measured with ROA. This research was held in PT Gresik Cipta Sejahtera Cabang Medan. This research used quantitative approach and causal
Sitanggang, Seprina Ruleta
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Factoring as a source of financing the activities of enterprises on the example of Tatarstan
Ученые записки Российской академии предпринимательства, 2021 The article deals with the organization of factoring operations, as one of the ways of financing the activities of enterprises, with the help of which the receivables turnover is accelerated.
I. N. Vyachina +2 more
doaj
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
, 2011 The first part of this thesis deals with the way of recording in accountancy, valuation and categorization of receivables. The second part focuses on the way of accounting recording of exchange differences and the capitalization of liability to creditors.
Bastlová, Soňa
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Ovidius University Annals: Economic Sciences SeriesIn a globalized world economy, it is increasingly difficult for an economic entity to meet its financing needs unless it has a substantial financial baggage. It must therefore secure this financial baggage either from internal or external sources.
Mircea-Iosif Rus
doaj