The purpose of this study was to examine the effect Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. information presented in scientific paper consists all pharmaceutical companies listed Indonesia Stock Exchange (IDX) 2017-2021 form 12 reduced after testing several criteria 10 total 50 studied according research criteria. results are: tax avoid...

Background & Aims of the Study:  The evaluation of financial performance is one of the main tasks of the manager that is very important. Any decision-making and rational planning in order to increase the productivity and survey the effect of adopted decision on the organization performance is in relation to the accurate assessment of financial ...

When an enterprise has thousands of varieties in its inventory, the use of a single management method could not be a feasible approach. A better way to manage this problem would be to categorise inventory items into several clusters according to inventory decisions and to use different management methods for managing different clusters. The present study applies DPSO (dynamic particle swarm opt...

Small and medium-sized enterprises (SMEs) in the County of Garissa have had a dwindling net profit between 2007 until 2013. Success has been marked by several hurdles that include improper business records, substandard technical competence, illiteracy matters finance, mismanagement working capital. As result, overarching purpose study was to investigate influence capital management on financial...

The aim of this study for knowing the impact inventory turnover on choosing corporate accounting method. Results shows: (1) or ITO and sales volume in a manner together influential significantly to result supported by Nagel R Square 0.565 could means that model can give effect changes variation method 56.50%. (2) which is methods. It more big so great tendency company given ( 3) Companies whose...