Results 71 to 80 of about 7,565 (225)
EVALUATION OF A CREDIT CUSTOMER IN A CREDIT ORGANIZATION
Juvenis Scientia, 2019 The article proposes a model of an effective credit management system for a credit institution. The goal is to determine the impact of selected loan management processes on the effectiveness of the entire credit management system.
Erokhin V.V., Kavin Yu.A.
doaj +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
MANAGEMENT OF CURRENT ASSETS IN THE AGRI-FOOD SECTOR: ANALYSIS BASED ON THE STUDY CARRIED OUT WITHIN SRL “RIST” [PDF]
EconomicaThe organization of the production pro- cess (cultivation) of products requires the avai- lability of appropriate resources: material, labour and financial ones.
Dumitru TRACH, Aurelia LITVIN
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Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
, 2016 This thesis is engaged in management of trade receivables in the company and in impact on unpaid receivables to the company management. The theoretical part introduces the basic knowledge that is important for the understanding of receivables.
GAJANOVÁ, Daniela
core
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
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Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
wiley +1 more source
, 2010 The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin ...
Hloupá, Lucie
core
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
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Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley +1 more source