Paseková, Marie; Otrusinová, Milana; Dolejšová, … - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-9
Account receivables constitute a significant portion of current assets, and the issue of receivables management is … prudence principle in the account's receivables area in Czech companies. This research paper aims to evaluate the view of … enterprises whether they are willing to make impairment of receivables, what types of impairment they prefer, and how they assess …