Bibliometric analysis for working capital: Identifying gaps, co-authorships and insights from a literature survey

VJPD Martinho - International journal of financial studies, 2021 - mdpi.com
From a financial perspective, working capital represents the liquidity of firms that makes
them able to deal with short-term liabilities in current assets (inventories, receivables …

Does managing customer accounts receivable impact customer relationships, and sales performance? An empirical investigation

RP Singh, R Singh, P Mishra - Journal of Retailing and Consumer Services, 2021 - Elsevier
The impact of accounts receivables on the performance of salespersons is largely ignored in
sales literature. However, in many sales contexts, managing customers' accounts …

The impact of offering trade credit on firms' profitability

AAA Abuhommous - Journal of Corporate Accounting & …, 2017 - Wiley Online Library
The amount of accounts receivable represents a large portion of firms' investment. Thus, the
aim of this article is to investigate the relationship between the investment in accounts …

Uncertainty and leverage nexus: does trade credit matter?

MA Khan, X Qin, K Jebran - Eurasian Business Review, 2020 - Springer
This study investigates how uncertainty (economic policy uncertainty, market-based
uncertainty, firm-specific uncertainty, and CAPM-based uncertainty) impacts the Chinese …

Corporate social responsibility, trade credit provision and doubtful accounts receivable: the case in China

L Nguyen, K Nguyen - Social Responsibility Journal, 2022 - emerald.com
Purpose This study aims to examine the linear and non-linear effects of corporate social
responsibility (CSR) engagement on trade receivables of listed firms in China. Furthermore …

Partial adjustment toward target accounts payable ratio

AA Abuhommous - International Journal of Islamic and Middle Eastern …, 2017 - emerald.com
Purpose This paper aims to test for a potential target accounts payable ratio and the
determinants of accounts payable ratio. Design/methodology/approach The author use data …

A novel approach for forecasting account receivables

P Kapadia, B Kadhiwala, T Bahurupi, H Dalal… - ICT Systems and …, 2022 - Springer
In recent times, various firms/companies provide services to their customers on credit. These
firms receive the payments, against the services and/or purchases provided to the customers …

[PDF][PDF] Innovative financial methods for optimising the solvency of accounts receivable and their impact on the efficiency of a company's operations

A Kravtsov - ЕКОНОМІКА АПК, 2022 - eapk.com.ua
▶ Abstract. Timely optimisation of accounts receivable is important for the development of
business and the overall economy, because it actively contributes to reducing the “frozen” …

[HTML][HTML] 基于层次分析法下企业应收账款风险控制与管理

郭妍, 陈理飞 - Advances in Applied Mathematics, 2022 - hanspub.org
近年我国的商业信用不断发展, 赊销规模不断扩大, 销售收入不断增加, 导致了应收账款金额的
久居不下. 在此背景下, 对企业应收账款进行研究不仅可以帮助企业加快账款的收回 …

[HTML][HTML] 企业应收账款回款时间预测与应用

李智彬 - Advances in Applied Mathematics, 2024 - hanspub.org
选取某企业2020~ 2023 年的应收账款真实数据为样本, 针对不同类型的客户,
分别建立基于客户个体习惯的预测模型, 回归预测模型以及蒙特卡洛模拟预测模型 …