منابع مشابه
Dynamic Inventory Management with Cash Flow Constraints
In this article, we consider a classic dynamic inventory control problem of a self-financing retailer who periodically replenishes its stock from a supplier and sells it to the market. The replenishment decisions of the retailer are constrained by cash flow, which is updated periodically following purchasing and sales in each period. Excess demand in each period is lost when insufficient invent...
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The importance of an efficient billing/collections process lies in the fact that the overdue payment represents a source of capital that can be tapped and even used by a dialysis facility to generate further income. While it is outstanding, however, the payment represents nothing more than a unit’s own money being used by others. Here, the impact that an efficient billing/collections system can...
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The excessive level of construction business failures and their association with financial difficulties has placed financial management in the forefront of many business imperatives. This has highlighted the importance of cash flow forecasting and management which has given rise to the development of several forecasting models. The traditional approach to the use of project financial models has...
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This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...
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We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cashflow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like th...
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ژورنال
عنوان ژورنال: IOP Conference Series: Earth and Environmental Science
سال: 2021
ISSN: 1755-1307,1755-1315
DOI: 10.1088/1755-1315/654/1/012028