Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 26 for “"receivable"”.
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The economics of factoring and securitizing accounts receivable
In Chapter I, the firm's accounts receivable sales decision is modeled both in the case where it is constrained to sell the entire receivable (factoring) and in the case where it has the flexibility to sell a portion of the receivable (receivables securitization.) It is found that because of a …
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Factoring of accounts receivable : analysis, international perspectives and the Australian market
Factoring is the purchase of a company's accounts receivable by a financier (factor). Australian factoring volume reached an estimated US$1.6 billion in 1992. Despite the volume it is not a favoured means of finance in Australia. This may be partly due to the misunderstanding of its benefits, its …
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An investigation into defaulted student accounts receivable at the University of Namibia
… was to investigate the defaulted student account receivables at the University of Namibia (UNAM). Furthermore, the reasons investigated were whether the course enrolled for had been completed, the type of financial sponsorship, the mode of offering (part-time, fulltime and distance learning), …
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A Critical Examination of Dollar Unit Sampling in the Audit of Accounts Receivable
… literature when applied to simulated accounts receivable populations. This research recognizes that large differences exist between the various populations which may be subjected to DUS and concentrates on accounts receivable populations. An analytical examination is made of the types of errors …
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Essays on Corporate Finance and Financial Markets
… role of trade credit and the accounts receivable financing market. I hand collect new data on the contracts of accounts receivable based loans and trade credit terms. I find that sellers experiencing payment delays are primarily financed through accounts receivable based loans. These …
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Apyvartinio kapitalo valdymas UAB "Ginlora" /
… paid to its main components: reserves, accounts receivable and accounts payable which influence cash conversion cycle. Furthermore, the exposure determinant is also discussed in theoretical part and it shows that each company needs a different size of working capital. It can be calculated by …
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Overdue invoice forecasting and data mining
The account receivable is one of the main challenges in the business operation. With poor management of invoice to cash collection process, the over due invoice may pile up, and the increasing amount of unpaid invoice may lead to cash flow problems. In this thesis, I addressed the proactive …
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Factoring in Brazil: An Information Asymmetry Approach
… factoring for the less risky accounts receivable by American firms.
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Implementasi pengendalian piutang untuk menekan terjadinya kredit macet pada koperasi pedagang pasar “Maju Bersama” Semampir-Kraksaan
… for the cooperation to implement account receivable control to suppress the unpaid credit. The analysis technique used in this research was descriptive qualitative. The data used in this research were primary data which was data taken from the first source or original source (interview) …
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The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement
… Results showed that during an accounts receivable audit planning task, auditors who faced an optimistic component supervisor recommended the use of more audit hours and suggested confirming a greater percentage of the accounts receivable balance when a group engagement team chose to be …
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Case study on accounting fraud of U.S.-listed Chinese companies
… unusually high cash balances and accounts receivable balances, abnormally higher gross profit margins or lower expenses, and undisclosed related party transactions; and 3) external warning signals from auditors and from inconsistent numbers between SEC filings and filings to Chinese …
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Effective working Capital Management Practice and SMEs’ financial performance: The case of SMEs operating in the service and construction sectors in Senegal
… has shown that working capital and accounts receivable are negatively correlated. The findings also show an insignificant and negative relationship between profitability and debt ratio. Furthermore, the study indicates that profitability is not considerably impacted by cash conversion cycle. …
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Legal and Regulatory Considerations in promoting Factoring as an Alternative Trade Financing Tool in Nigeria
… service where an enterprise sells its accounts receivables (in the form of invoices) to a factor at a discount in return for immediate cash and a range of services including credit protection, accounts receivable bookkeeping and collection services. Despite the prospects factoring bears for …
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Organización financiera-contable con base a la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las Pymes) y su respectivo control interno para la Asociación de Productores de Piña de El Salvador (APPES), del Municipio de Santa María Ostuma, Departamento de La Paz, para implementarse a partir del año 2015.
… in cash accounts and cash equivalents, accounts receivable, notes receivable, accounts receivable, inventory, property, plant and equipment, commercial accounts, pay bills payable, loans pay, contributions, cost of sales-pineapple.
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An analysis of diversification by location in the South African property market
… variables such as but limited to gross rentals receivable, total return, income return and vacancies. The results of the study will help in making investment decisions, especially for investors who may want to diversify their portfolios across different cities within the same country. The …
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Guiding Labor: Sensable Instructions through Digital Jigs
… thesis terms sensable instructions: instructions receivable by both machines and humans.
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Pendapat tokoh agama terhadap utang panenan kopi: Studi kasus di Desa Sidomulyo Kecamatan Silo kabupaten jember
… owe it to the party is the practice of debt . Receivable with the payment of an provide loans receivable ).Payment with coffee wet is in accordance with the amount payable borrowed plus by Depending on the agreement early made by both parties.2 ) laws against the practice of debt coffee crops …
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Working capital management and AIM listed SME companies profitability: a mixed research method approach.
… inventory holding period, shorter accounts receivable period and shorter accounts payable period are more profitable. However, no evidence was found that cash conversion cycle has any effect on profitability of AIM listed SME companies. Under the control variables the corporate governance …
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Going from a private to public company and the impact on revenue recognition
… the accounting changes in the area of accounts receivable, in particular when revenue is recognized. PSI used cash basis accounting and Seaboard is required to use an accrual method that required a modification in PSI’s accounting system. This research investigates the impact of those changes on …
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