The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...

Experts are often viewed as individuals with a vast storehouse of knowledge beyond the normal participants in a domain. In reality, the expert may have just enough additional knowledge beyond those they interface with to propel their team to success. This research explores the accumulation of knowledge and prior skill set necessary to successfully participate in a business simulation emulating ...

This paper investigates the relationship between internal audit and working capital management (WCM) of Malaysian public-listed firms. Good WCM is vital as it drives profitability. Anecdotal evidence suggests that inventory conversion period most challenging part for In 2017, around RM71 billion in cash was locked up thus suggesting firms are struggling with WCM. Based on this issue, we therefo...

Collapse of companies in Kenya has been on the rise recent past. Far reaching endeavors to resuscitate these liquidating and ailing firms have generally attributed their corporate financial management decisions. Multinationals KTDA managed tea performing poorly past where audited statements reports revealed a warning signal its performance. Specific objectives study were determine effect accoun...

Bringing efficiency to the entire trade lifecycle is the key to decreasing risk. With increased cross border trade activities, the post trade process continues to be complex and challenging for investment firms due to lack of harmonization in market practices. Despite technology advances and business process improvements, there are inefficiencies in the settlement process leading to trade and s...

Although Radio Frequency Identification (RFID) implementation faces a host of challenges, WalMart perseveres in its drive for RFID adoption throughout its supply chain. By being such early adopters of RFID, Wal-Mart’s suppliers suffer increased costs which put pressure to bear on their profitability. In the face of the additional costs of RFID, why has Wal-Mart chosen to mandate the use of RFID...

"Companies operate in markets that are always changing. The business climate is marked by a number of changes, including rapidly growing markets, financial crisis, technical progress, competition and innovation. This research paper measures the impact liquidity on profitability, represented rate return capital employed (ROCE) for companies retail trade industry Romania. independent variable con...

The main purpose of the paper is to identify firm,- industry- and country-specific determinants working capital management (WCM) in energy industry. empirical research based on 6122 EU companies operating years 2011–2018. influence internal factors variables describing WCM (cash conversion cycle—CCC, financial liquidity—LIQ level capital—WC) were identified. included: size company (positive eff...