findings showed a positive relationship between accounts payable and profitability, which indicates that SMEs should establish …

, contrary to inventories, which are insignificant jointly for both industries. Accounts receivable and accounts payable are … article is to examine the effects of working capital investment and its components (inventories, accounts receivable, accounts … payable and cash) on the firm's performance in the case of non-cyclical and cyclical industries in the Czech Republic. The …

publishing accounts payable as open data, and how municipalities perceive the major benefits, challenges and risks related to … preparing to publish accounts payable dataset as open data. We discuss costs related to open data initiative, and benefits … municipalities in relation to open publishing of accounts payable. …

debt, accounts receivable balances and accounts receivable periods of NHIS debts; on the accounts payable balances and … accounts payable periods and realises that, the NHIS debt settlements by way of amounts, its period of days of payment and its …

Research Question: Do modern ERP systems record sufficient information to allow retrospective monitoring of accounts … payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data …