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Vpliv dejavnikov na ravni podjetja in ravni dejavnosti na placilno disciplino podjetij

Revija za univerzalno odličnost, 2015-06, Vol.4 (2), p.33 [Peer Reviewed Journal]

Copyright Faculty of Organisation Studies in Novo Mesto Jun 2015 ;ISSN: 2232-5204 ;EISSN: 2232-5204

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  • Title:
    Vpliv dejavnikov na ravni podjetja in ravni dejavnosti na placilno disciplino podjetij
  • Author: Salamon, Tanja ; Mesko, Maja
  • Subjects: Annual reports ; Payments ; Professional ethics ; Studies
  • Is Part Of: Revija za univerzalno odličnost, 2015-06, Vol.4 (2), p.33
  • Description: Payment discipline is influenced by various antecedents. In this study, the researchers focused on the antecedents at the enterprise level and at the branch level. The purpose of the study was to determine whether these antecedents affect the payment discipline of companies. The construct of management ethics was measured with Corporate Ethical Virtues measurement instrument. The sample comprises 273 Slovenian enterprises with 10 or more employees, which represented 9.1% of all enterprises invited to take part in the survey. Data for the calculation were obtained from the Agency of the Republic of Slovenia for Public Legal Records and Related Services and the public JOLP base. Significant positive relationships were observed between debt-to-assets ratio and average late payment time, the freezing of the company's transaction account and the average late payment time, the share of companies with frozen accounts in the industry and the average late payment time. A significant negative relationship was observed between gross return on assets and average late payment time.
  • Publisher: Novo Mesto: Faculty of Organisation Studies in Novo Mesto
  • Language: English;Slovenian
  • Identifier: ISSN: 2232-5204
    EISSN: 2232-5204
  • Source: AUTh Library subscriptions: ProQuest Central
    ROAD: Directory of Open Access Scholarly Resources

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