A dynamic approach to accounts receivable: the case of Jordanian firms
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DOI: 10.1007/s40821-017-0074-8
Abstract: This paper studies the trade credit policy of firms for a sample of Jordanian listed firms in the period 2000–2014. In addition, this paper tests whether the accounts receivable decisions follow a model of partial… read more here.
Keywords: trade credit; credit policy; receivable case; dynamic approach ... See more keywords
Accounts receivable: An audit simulation
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DOI: 10.1016/j.jaccedu.2019.04.001
Abstract: Abstract This simulation allows you to confirm accounts receivables electronically. It contains 1000 customer accounts from which you select a random sample. Confirmations are created and then sent to customers. Some confirmations are returned with… read more here.
Keywords: accounts receivable; audit; receivable audit; simulation ... See more keywords
The Unintended Effects of the TCJA's Interest Deduction Limitation on the Supply Chain
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DOI: 10.1111/1911-3846.70021
Abstract: We examine the effects of the 2017 Tax Cuts and Jobs Act's (TCJA) interest deduction limitation on suppliers. Using a difference‐in‐differences design, we find that suppliers with customers subject to the limitation (“affected suppliers”) report… read more here.
Keywords: deduction limitation; interest deduction; limitation; accounts receivable ... See more keywords