What is the Experience of Companies in Accounting for Impairment of Receivables?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F21%3A63527083" target="_blank" >RIV/70883521:28120/21:63527083 - isvavai.cz</a>
Result on the web
<a href="https://editorial.upce.cz/1804-8048/29/2/1068" target="_blank" >https://editorial.upce.cz/1804-8048/29/2/1068</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.46585/sp29021068" target="_blank" >10.46585/sp29021068</a>
Alternative languages
Result language
angličtina
Original language name
What is the Experience of Companies in Accounting for Impairment of Receivables?
Original language description
Account receivables constitute a significant portion of current assets, and the issue of receivables management is studied from many aspects and in many different contexts and levels. The purpose of this paper is to analyse the use of the 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 the impairment of receivables. The research was done through a questionnaire survey. We received a total of 185 completed questionnaires. The research was done in 2019 in enterprises from the Czech Republic. Our results show that the enterprises make the impairment of receivables regardless of their sector. The impairment of receivables is more preferred in the medium-sized and large enterprises. The medium sized and large enterprises prefer a combination of tax and non-tax impairment of receivables. At the same time, the medium-sized and large enterprises more appreciate the impairment.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Scientific Papers of the University of Pardubice. Series D. Faculty of Economics and Administration
ISSN
1211-555X
e-ISSN
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Volume of the periodical
29
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
1-9
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85104524064