Results 81 to 90 of about 72,844 (255)

THE CREDITOR AS PARTICIPANT IN INSOLVENCY PROCEEDINGS [PDF]

Challenges of the Knowledge Society, 2014
A creditor is the party who, within a binding judicial relationship, has a claim on the services of giving, doing or not doing of the second party, called debtor.
Anca Roxana ADAM
doaj   +2 more sources

MANAGEMENT OF CURRENT ASSETS IN THE AGRI-FOOD SECTOR: ANALYSIS BASED ON THE STUDY CARRIED OUT WITHIN SRL “RIST” [PDF]

Economica
The 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
doaj   +1 more source

Kajian Etika dalam Novel Dadisme Karya Dewi Sartika [PDF]

, 2015
Etika merupakan bagian penting dalam karya sastra. Di dalamnya memuat tentang berbagai tata nilai kehidupan manusia sebagai makhluk sosial yang berbudaya.
Sugiarti, Sugiarti
core  

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Analisis Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Piutang dengan Standar Audit 505 Studi Kasus Pada KAP X

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This 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, Astrini Aning Widoretno   +1 more
doaj   +1 more source

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

Financial statement analysis of the steel industry (period 2013-2017) [PDF]

, 2019
The main objective of this project is the economic financial analysis of three companies: Acerin ox Europa S.A.U., Siderúrgica Sevillana, S.A., and ArcelorMittal Sestao, S.L.
Morales Arancibia, Laura Romina
core  

Asset securitisation as a risk management and funding tool : what does it hold in store for SMES? [PDF]

, 2005
The following chapter critically surveys the attendant benefits and drawbacks of asset securitisation on both financial institutions and firms. It also elicits salient lessons to be learned about the securitisation of SME-related obligations from a ...
Jobst, Andreas A.
core   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 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