Results 71 to 80 of about 72,844 (255)

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

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

CECCAR Business Review, 2021
In this article, we aim to present accounting and fiscal aspects regarding valuation allowances for tangible fixed assets and intangible assets, for inventories and receivables.
Elena STĂNCIULESCU
doaj   +1 more source

Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort

, 2020
ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts.
N. L. M. P. Suwantari, Politeknik Negeri Bali, I. Ariana, P. A. Suprapto   +3 more
semanticscholar   +1 more source

Disclosure, disbelief, enclosure: listening with precarious kids in London Témoignage, incrédulité, enfermement: écouter les enfants en situation de précarité à Londres

Journal of the Royal Anthropological Institute, EarlyView.
This article interrogates the role of testimonial disclosure as a mechanism of access and a barrier to visibility for marginal people, particularly adolescents, in the UK. Drawing on ethnographic fieldwork conducted between 2021 and 2024 in alternative educational provision (AP), as well as in English for Speakers of Other Languages (ESOL) classes ...
Kelly Fagan Robinson
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Specific features of domestic banks activity in the factoring services market [PDF]

Problemi Ekonomiki, 2014
The article analyses specific features of formation and development of the domestic factoring market. In the result of the study the article establishes that development of factoring in Ukraine took place due to active participation of banking ...
Trygub Olena V.
doaj  

Education for Law Practice: Law Students Can Be Given Clinical Experience [PDF]

, 1948
Användningen av superförmånsrätt är blygsam eftersom den har varit problematisk att arbeta med i praktiken. Superförmånsrätten har länge varit föremål för diskussioner. Förarbeten har uttryckt ett behov av att vissa fordringar som härrör från äldre avtal
Bradway, John S.
core   +1 more source

Protecting Financial Markets: Lessons From the Subprime Mortgage Meltdown [PDF]

, 2007
Why did the recent subprime mortgage meltdown undermine financial market stability notwithstanding the protections provided by market norms and financial regulation?
Schwarcz, Steven L.
core   +3 more sources

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

Accounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Can individual auditors' career advancements predict audit partner quality?

Contemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source