[HTML][HTML] Does the Average Payment Period Play a Relevant Role in Explaining the Portuguese Municipalities' Financial Distress?

PG Dos Santos, F Albuquerque - Economies, 2023 - mdpi.com
The average payment period (APP) is an important measure to monitor public sector liquidity
and commercial debt sustainability. In the European Union, the relevance of APP as an …

[PDF][PDF] Does ESG Compliance Manipulate the Different Channels of Cash Holding?

A Habib, MA Khan, J Popp, A Tangl - Montenegrin Journal of Economics, 2024 - mnje.com
In this study, we explore whether environmental, social, and governance practices impact
firm cash holding. We also highlight and analyze the different channels like financial …

[PDF][PDF] Local Governments' Performance on the Late Payments Directive in Portugal

PG DOS SANTOS, F ALBUQUERQUE - 2023 - researchgate.net
Due to concerns about the government's debt, the European Commission issued the Late
Payments Directive (LPD) to discourage the culture of late payments that threatens their …

[引用][C] Local Governments' Performance on the Late Payments Directive in Portugal

P GOMES DOS SANTOS, F ALBUQUERQUE - Journal of Accounting and Auditing …, 2023