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 22 for “"receivables"”.
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The Feasibility of Using a Bayesian Decision Rule When Performing a Statistical Audit of a Retail Department Store's Receivables
Made available in DSpace on 2014-12-11T21:53:26Z (GMT). No. of bitstreams: 1 7412125.pdf: 5016686 bytes, checksum: 21d4a0b24489c9bb871ee468d71adf16 (MD5) Previous issue date: 1973
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The economics of factoring and securitizing accounts receivable
… flexibility to sell a portion of the receivable (receivables securitization.) It is found that because of a moral hazard problem on behalf of the firm, the factoring contract is characterized by the firm selling its highest credit quality receivables without recourse, its intermediate credit …
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Analisis manajemen piutang pasien BPJS rawat inap di RSUD Kab. Sidoarjo periode bulanan Januari-Juni 2014
… RSUD Kab. Sidoarjo di bulan berikutnya. ENGLISH: Receivables is a very important factor requires a good management policy in its management. Receivables can be used for all rights or claims against any other party for money, goods, and services. However, for the purpose of accounting, receivables …
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Essays on Trade Credit
… of trade credit supplied, measured by doubtful receivables and the length of credit provided (receivables length). I find that young firms in industries where customer-supplier relationships are more significant have higher doubtful receivables, consistent with suppliers varying trade credit …
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Essays in Environmental and Supply Chain Topics in Finance
… defined as the supplier-initiated sale of receivables. In Brazil, receivables funds (FIDCs) securitize receivables for institutional investors. By assembling a novel transaction-level dataset of factoring with other credit operations for all registered firms and FIDCs, we construct a …
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Essays in Financial Economics and Econometrics
… employment. The second essay analyzes how receivables financing through factoring helps firms smooth cash flows. Using a shift-share instrument and matched administrative data, it finds that cheaper liquidity leads firms to rely more on permanent labor. The third essay develops a new method …
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Assessing the rise of Design-Build-Finance Delivery in Transportation Infrastructure
… of DBF. As a result, two variants of DBF, DBF – Receivables and DBF – Risk Transfer, were identified; the DOTs investigated and the US more broadly, primarily use the DBF - Receivables variant where the contractor is entitled to payments for the activities completed irrespective of the project's …
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Mengukur kinerja koperasi dengan menggunakan metode balanced scorecard: Studi kasus pada PKPRI Kabupaten/Kota Mojokerto
… smaller than current assets and current receivables active members that obtained from savings and credit transactions. In profitability ratios give less good results due to lower earnings and total assets caused by increased of cooperative costs, loans and repayment receivables. These …
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Financial accounting disclosures and corporate governance in Malaysia
… took flight from the region. Credit and trade receivables became difficult. Assets and share values plunged dramatically as demand fell. A number of companies which had expanded rapidly through acquisitions and diversification with heavy borrowings in the past became insolvent. Investors and …
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Determinants of audit fees of listed South African companies
… of assets held as inventory and accounts receivables and the number of subsidiaries. In contrast to prior local research, results showed that a large audit firm fee premium did not exist. This was shown to be due to the commoditisation of auditing, cost pressures from companies and …
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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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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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Three Essays on the Management of Local Government Cash Flows
… of financing (e.g., speeding up collections of receivables, accessing a line of credit, direct lending, and issuing short-term debt) are used to mitigate cash deficits and promote sustained operations. In this first examination of the preference and use of public working capital management …
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A flexible architecture for manufacturing planning software maintenance
… accounting, general ledger processing, payables, receivables, and payroll [Turbide 1995]. An emerging market is developing for software systems that expand the scope of'MRP II farther to encompass activities for the entire organization. Among these systems are Enterprise Resource Planning (ERP), …
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Going from a private to public company and the impact on revenue recognition
… transaction will be recorded as accounts receivables and/or deferred transactions. With the application of the accrual method, the working capital calculation and the annualized margin must take more into consideration by managers, the trading staff and logistic staff.
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An analysis of the law and practice of securitisation
… the cashflow, creditworthiness and collateral of receivables to raise finance from the capital markets. To date, research on the subject of securitisation has produced a few textbooks and numerous articles written by academics and practitioners. The ambit of these writings addresses three …
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OUTSIDERS IN FAMILY FIRMS: A PERSPECTIVE FROM FINANCING DECISION
… and for family firms with higher other receivables. My study shows that the presence of outsiders in family firms has a significant impact on firms’ financing decisions. In specific, the presence of outsiders leads to significantly higher leverage in family firms, fewer bank loans, and a …
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Řízení pohledávek v obchodní korporaci
Bakalářská práce je zaměřena na problematiku zlepšení způsobu řízení pohledávek z obchodních vztahů ve vybrané obchodní korporaci. Na základě teoretických poznatků a provedené analýzy podniku a analýzy systému řízení pohledávek ve firmě jsou navržená opatření k zajištění pohledávek, která budou …
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Genre And Persona In Activist Websites
… generic forms, such as letters, flyers, and receivables, which occur in a virtual world rather than genres that exist in a physical community. If we examine activist sites in terms of digital-format texts, we can become familiar with the genre and forms of activist sites and determine …
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Řízení pohledávek v obchodní korporaci
Obsahem této bakalářské práce je problematika řízení pohledávek v obchodní korporaci a to především těch pohledávek, které již mají uplynulou dobu splatnosti. V teoretické části bakalářské práce jsou charakterizovány především základní pojmy v oblasti pohledávek pro snadnější pochopení této …
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