Log in

Relevant bibliographies by topics / Depreciation of receivables / Journal articles

To see the other types of publications on this topic, follow the link: Depreciation of receivables.

Journal articles on the topic 'Depreciation of receivables'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 22 journal articles for your research on the topic 'Depreciation of receivables.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Polishchuk, I. R., and V. V. Zhydkova. "Accounting support of the strategic analysis of activity of the extractive industry enterprises and development of quarries depending on solvency of buyers." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (April 29, 2021): 45–51. http://dx.doi.org/10.26642/pbo-2021-1(48)-45-51.

Full text

Abstract:

The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise; seasonal demand for products; complex production; the location of the enterprise in relation to settlements must be consistent with the safety of the technological process for the environment, people; obtaining special permits for legitimate subsoil use. The elements of accounting policy as a tool for the actual reflection of contractual and depr

APA, Harvard, Vancouver, ISO, and other styles

2

Phillips, Fred, Kevin Morris, and Kristina Zvinakis. "Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions." Issues in Accounting Education 15, no. 4 (2000): 605–33. http://dx.doi.org/10.2308/iace.2000.15.4.605.

Full text

Abstract:

Baywatch International is a hypothetical company that manufactures figure-enhancement products—a rapidly growing industry that is featured frequently in Fortune and on CNNfn. The executives at Baywatch are making financial-reporting decisions pertaining to the company's receivables, inventories, loss contingencies, and capital asset depreciation. These decisions require technical knowledge of fundamental topics covered in introductory financial accounting courses, as well as an appreciation for relationships among financial-reporting, business, and user decisions. Consideration of the implicat

APA, Harvard, Vancouver, ISO, and other styles

3

Fathiyah, Fathiyah, and Masnun Masnun. "ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI JAMBI PADA LAPORAN KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH DITERAPKANNYA BASIS AKRUAL TAHUN 2014 - 2015." EKONOMIS : Journal of Economics and Business 1, no. 1 (2017): 70. http://dx.doi.org/10.33087/ekonomis.v1i1.8.

Full text

Abstract:

The purpose of this study is to analyze the financial performance of Jambi Provincial Government in the regional financial statements before and after the implementation of accrual basis in 2014 and 2015. The result of the research shows that the financial performance of Jambi Provincial Government as measured by liquidity ratio, solvency ratio and leverage ratio are still in good category and within safe limits because value of all the ratio is above industry standard, although in 2015 there is a decrease in all value ratio because in that year the Jambi Provincial Government has applied the

APA, Harvard, Vancouver, ISO, and other styles

4

Sanulika, Aris, and Wahyu Nurul Hidayati. "Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating." Jurnal Ilmiah Akuntansi Universitas Pamulang 9, no. 1 (2021): 1. http://dx.doi.org/10.32493/jiaup.v9i1.4399.

Full text

Abstract:

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies

APA, Harvard, Vancouver, ISO, and other styles

5

Крейдич, Ірина Миколаївна, та Ваган Робертович Товмасян. "АНАЛІЗ ТА ОЦІНЮВАННЯ ЕКОНОМІЧНИХ РЕЗУЛЬТАТІВ ФІНАНСОВОЇ ПОЛІТИКИ ПІДПРИЄМСТВ АВІАЦІЙНОЇ ПРОМИСЛОВОСТІ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, № 3 (2020): 32–47. http://dx.doi.org/10.30857/2413-0117.2020.3.3.

Full text

Abstract:

The article presents the results of the review and evaluation of the dynamics of economic effects from business financial policies based on the developed scientific methodological approach. A comprehensive assessment of the economic performance dynamics as an outcome of financial policy has been carried out according to the sustainability and turnover criteria for selected enterprises: SE «Antonov», LLC «Kyivaeroproekt», SE «Konotop Aircraft Repair Plant «Aviacon», SE «Lviv State Aircraft Repair Plant», SE «Kharkiv Machine-Building Plant (FED)» and PJSC «Motor Sich». The study employed integra

APA, Harvard, Vancouver, ISO, and other styles

6

Maisky, R. A., G. Z. Nizamova, and Yu A. Pavlova. "MODELS FOR FORMING BUSINESS PROJECT INDICATORS AT THE PRE-PROJECT STAGE OF INVESTMENT EFFICIENCY ASSESSMENT IN THE FORM OF CAPITAL INVESTMENTS." Bulletin USPTU Science education economy Series economy 3, no. 33 (2020): 132–38. http://dx.doi.org/10.17122/2541-8904-2020-3-33-132-138.

Full text

Abstract:

When assessing the value of capital investments, they often do not pay due attention to those capital investments that are associated with the formation of a sufficient amount of working capital, focusing on fixed assets. Meanwhile, capital investments in the project working capital formation are necessary to cover the costs of the preparatory process, inventory formation, and the creation of a reserve for the period until payments are received for receivables on products sold. During the period of acquisition of assets, one of the important components of investment costs, along with capital e

APA, Harvard, Vancouver, ISO, and other styles

7

Sundari, Elisabet Melita, and Agnes Susana Merry Purwanti. "ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 12, no. 2 (2020): 139–52. http://dx.doi.org/10.47768/gema.v12i2.217.

Full text

Abstract:

Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collec

APA, Harvard, Vancouver, ISO, and other styles

8

Barth, Mary E., Donald P. Cram, and Karen K. Nelson. "Accruals and the Prediction of Future Cash Flows." Accounting Review 76, no. 1 (2001): 27–58. http://dx.doi.org/10.2308/accr.2001.76.1.27.

Full text

Abstract:

Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrual component reflects different information relating to future cash flows; aggregate earnings masks this information. As predicted, disaggregating accruals into major components—change in accounts receivable, change in accounts payable, change in inventory, depreciation, amortization, and other accruals—significantly enhances predictive ability. Each accrual component, including depreciation and amortization, is signific

APA, Harvard, Vancouver, ISO, and other styles

9

Shi, Linna, and Huai Zhang. "On Alternative Measures of Accruals." Accounting Horizons 25, no. 4 (2011): 811–36. http://dx.doi.org/10.2308/acch-50050.

Full text

Abstract:

SYNOPSIS This paper investigates the difference between two widely used measures of accruals and their differential impact on accrual strategy returns. The two measures are accruals computed using consecutive changes in the balance sheet items and accruals computed as earnings minus cash flows from operating activities, both from the cash flow statement. Our investigations reveal that the difference between the two measures is caused by four items and non-articulations in changes in working capital accounts and depreciation expenses, in addition to non-articulation events as identified by Hrib

APA, Harvard, Vancouver, ISO, and other styles

10

Hidayat, Widi. "CONFIRMATORY FACTOR ANALYSIS INTERNAL DAN EKSTERNAL KEUANGAN, FREE CASH FLOW, DAN RETURN SAHAM PERUSAHAAN MANUFAKTUR GO PUBLIC DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (2017): 139. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.2126.

Full text

Abstract:

The negative impact of economic crisis in Asia to internal financial decision included investment decision, financing decision, and dividend decisions. This condition is loser if external factors such as inflation rate, interest rate, and exchange rate are not supported. Negative free cash flow including Economic Value Added and Market Value Added, depreciation of stock return indicate financial distress and reduction of shareholder wealth.The research used of Confirmatory Factor Analysis and the hypotheses are: 1. The influence of Inflation Rate (IR), Interest Rate, and Exchange Rate are sign

APA, Harvard, Vancouver, ISO, and other styles

11

Hidayat, Widi. "CONFIRMATORY FACTOR ANALYSIS INTERNAL DAN EKSTERNAL KEUANGAN, FREE CASH FLOW, DAN RETURN SAHAM PERUSAHAAN MANUFAKTUR GO PUBLIC DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (2018): 139–56. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.288.

Full text

Abstract:

The negative impact of economic crisis in Asia to internal financial decision included investment decision, financing decision, and dividend decisions. This condition is loser if external factors such as inflation rate, interest rate, and exchange rate are not supported. Negative free cash flow including Economic Value Added and Market Value Added, depreciation of stock return indicate financial distress and reduction of shareholder wealth.The research used of Confirmatory Factor Analysis and the hypotheses are: The influence of Inflation Rate (IR), Interest Rate, and Exchange Rate are signifi

APA, Harvard, Vancouver, ISO, and other styles

12

Downes, Jimmy F., Tony Kang, Sohyung Kim, and Cheol Lee. "Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates." Accounting Horizons 33, no. 1 (2018): 39–59. http://dx.doi.org/10.2308/acch-52262.

Full text

Abstract:

SYNOPSIS We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within the International Accounting Standard Board conceptual framework. We find that the predictive value of accounting estimates improves after IFRS adoption. This improvement is largely driven by specific types of accounting estimates, such as accounts receivable, depreciation, and amortization expense. We also find that the improvement is concentrated in co

APA, Harvard, Vancouver, ISO, and other styles

13

Tyas, Nurina Prawinin, Nurmala Ahmar, and M. Ardiansyah Syam. "Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 235–46. http://dx.doi.org/10.35838/jrap.2020.007.02.20.

Full text

Abstract:

ABSTRACT This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variable

APA, Harvard, Vancouver, ISO, and other styles

14

Tyas, Nurina Prawinin, Nurmala Ahmar, and M. Ardiansyah Syam. "Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 235–46. http://dx.doi.org/10.35838/jrap.v7i02.1753.

Full text

Abstract:

ABSTRACT This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variable

APA, Harvard, Vancouver, ISO, and other styles

15

Wulanditya, Putri, and Riski Aprillianita. "THE DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM BASED ON EXCEL IN HELPING CV. LADI COLLECTION PREPARING THEIR FINANCIAL STATEMENT." JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 15, no. 01 (2018): 71. http://dx.doi.org/10.31106/jema.v15i01.778.

Full text

Abstract:

Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been

APA, Harvard, Vancouver, ISO, and other styles

16

Hasan, Md Shamimul, Normah Omar, Paul Barnes, and Morrison Handley-Schachler. "A cross-country study on manipulations in financial statements of listed companies." Journal of Financial Crime 24, no. 4 (2017): 656–77. http://dx.doi.org/10.1108/jfc-07-2016-0047.

Full text

Abstract:

Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify widely used techniques in financial statements manipulation. Design/methodology/approach This study uses financial data of listed companies from Asia, namely, Japan, Singapore, Malaysia, Indonesia, Thailand, Hong Kong and China. The study adopts financial ratios, financial forensic tool, dichotomous approach and statistical tools to analyze the data (84,00

APA, Harvard, Vancouver, ISO, and other styles

17

Rachmi, Fitri Aulia, Djoko Supatmoko, and Bunga Maharani. "Analisis Financial Statement Fraud Menggunakan Beneish M-Score Model Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia." e-Journal Ekonomi Bisnis dan Akuntansi 7, no. 1 (2020): 7. http://dx.doi.org/10.19184/ejeba.v7i1.16091.

Full text

Abstract:

Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis diskriminan. Metode analisis diskriminan digunakan untuk menganalisa hubungan antara model Beneish M-Score dengan financial statement fraud dengan cara melihat faktor atau variabel mana yang secara nyata dapat mempengaruhi variabel dependen. Pengaplikasian analisis diskriminan dilakukan

APA, Harvard, Vancouver, ISO, and other styles

18

Riyani, Yani, Bob Mustafa, and Linda Suherma. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK." Jurnal Akuntansi Indonesia 6, no. 2 (2017): 157. http://dx.doi.org/10.30659/jai.6.2.157-166.

Full text

Abstract:

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Reco

APA, Harvard, Vancouver, ISO, and other styles

19

Repousis, Spyridon. "Using Beneish model to detect corporate financial statement fraud in Greece." Journal of Financial Crime 23, no. 4 (2016): 1063–73. http://dx.doi.org/10.1108/jfc-11-2014-0055.

Full text

Abstract:

Purpose This paper aims to investigate empirically the eight-variables Beneish M-model to identify occurrence of financial statement fraud or tendency to engage in earning manipulation. Design/methodology/approach A data set of 25,468 companies (Société Anonyme and Limited Liability Companies) in Greece was analyzed during two-year period of 2011-2012. Financial statements of banks are excluded. Findings The results showed that 8,486 companies or 33 per cent of the whole sample has a greater than −2.2 score, which is a signal that companies are likely to be manipulators. Also, for manipulators

APA, Harvard, Vancouver, ISO, and other styles

20

Harsanti, Ponny, and Ulva Rizky Mulyani. "Testing of Fraudulent Financial Statements With the Beneish M-Score Model for Manufacturing Companies Listed in the Indonesian Stock Exchange." KnE Social Sciences, July 8, 2021. http://dx.doi.org/10.18502/kss.v5i7.9328.

Full text

Abstract:

   Fraudulent financial statements are disclosures of a company’s financial condition which are intentionally made inaccurate by eliminating values. This study aimed to examine the effect of using the Beneish M-Score model against fraud reports of manufacturing companies listed in the Indonesian Stock Exchange in 2016 -2018. Purposive sampling was used and the sample consisted of 69 companies. The results showed that the Days Sales in Receivables Index, Gross Margin Index and Total Accrual to Total Asset had a significant positive effect on financial statement fraud, while th

APA, Harvard, Vancouver, ISO, and other styles

21

Pavlova, Halyna, Maria Bardadim, and Liudmyla Volchans'ka. "IMPROVING THE EFFICIENCY OF FARM MANAGEMENT THROUGH DESIGNING AND FORECASTING ITS ACTIVITIES." Black Sea Economic Studies, no. 64 (2021). http://dx.doi.org/10.32843/bses.64-11.

Full text

Abstract:

The starting point in building an efficient farm with a strong market position is to ensure its stable and reliable financial position. When forecasting the result or the possible degree of achievement of goals are the likely consequences of decisions made or planned. In this sense, forecasting is a necessary component of planning and management. And the success of planning and, consequently, the management of the enterprise, will be fully determined by the quality of forecast assessments of the consequences of decisions. Theoretical and methodological approaches to improving the system of for

APA, Harvard, Vancouver, ISO, and other styles

22

Kaminska, Tetyana. "ACCOUNTING SUPPORT OF BALANCED SCORECARD OF ENTERPRISES OF HOUSING AND COMMUNAL ECONOMY." International scientific journal "Internauka". Series: "Economic Sciences", 2017. http://dx.doi.org/10.25313/2520-2294-2020-10-6331.

Full text

Abstract:

The branch features of the enterprises of housing and communal economy are investigated, that to define necessity of application of advantage of system of the balanced indicators at an estimation of efficiency of their activity. The following advantages of application of the system of balanced indicators are established: expands the information base for calculation of the indicators characterizing efficiency of use of resources; provides information on the depreciation of fixed assets and the organization of the production process; discloses the costs of maintenance, training, retraining and s

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!