Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya)
نویسندگان
چکیده
منابع مشابه
The Economics of Factoring Accounts Receivable
A moral hazard problem develops when a factor cannot contract upon a seller’s ex-post level of credit management. Because of the deleterious price impact of the moral hazard problem, sellers with a sufficiently high bankruptcy risk may be unable to factor their entire accounts receivable pool, even though they offer recourse. The structure of the equilibrium factoring contract is empirically te...
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ژورنال
عنوان ژورنال: Neraca : Jurnal Akuntansi Terapan
سال: 2020
ISSN: 2715-1212
DOI: 10.31334/neraca.v1i2.861