Cash Management

Although target costing is an extensively studied topic in the management accounting literature, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses …

The importance of industry-specific characteristics in financial distress is widely acknowledged, but often overlooked by researchers studying the hospitality industry. The primary objective of this paper is to investigate the key determinants of …

We examine the association between directors’ liability insurance and investment-cash flow sensitivity with listed firms in Taiwan. We find that directors’ liability insurance increases the investment-cash flow sensitivity. Specifically, insured …

This article aims to assess the current situation and the evolution of the literature on the role of top level decision-makers in initial public offerings. The article combines bibliometric and qualitative reviews of 147 articles published in 57 …

This chapter looks at the development and assessment of implementation projects at the corporate level. After introductory remarks, direct implementation projects and indirect support projects are distinguished in Sect. 15.2. Then, Sect. 15.3 …

In the field of company management arose several models which task is the prediction of company bankruptcy. According to a study of Aziz and Dar (Corp Govern 6(1): 18–33, 2006), the aim of bankruptcy prediction models is primarily the early …

The inventory behaviour at different levels of the economy is analysed by various research disciplines. Operations research, operations management, marketing provide insight into item-level and firm-level problems. Moreover, firm-, sector- and …

Components which significantly affect the level of working capital are inventories, accounts receivables and accounts payables. Company must tend to keep inventories at an optimal level and collect receivables as soon as possible since it is …