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Journal of Theoretical and Applied Electronic Commerce Research, 2023 Accounts receivable financing is one of the most prominent financing approaches in supply chain finance; nevertheless, in the actual financing process, financial institutions and SMEs have credit risk and information asymmetry risk, which leads to ...
Qinglei Zhang, Dihong Yang, Jiyun Qin
exaly +3 more sources
Accounts receivable management in transport organizations [PDF]
E3S Web of Conferences, 2023 In a crisis in the international settlement system, there is a need to strengthen payment discipline and accelerate payments. The consequences of the COVID-19 pandemic have also led to a reduction in the liquid means of transport organizations and also ...
Chernov Vladimir
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Accounts Receivable and Payable Interrelationships: Evidence from Indian Small Cap Companies
Ramanujan International Journal of Business and Research, 2022 Trade credit is vital for the survival of financial constrained SMEs, especially during the crisis. Companies act as both the proposers and recipients of trade credit.
Ms. Sangeeta Mittal, Ms. Monika
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Accounts Receivable in the Russian Economy: Regional Trends
Финансы: теория и практика, 2021 Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research.
O. O. Drobotova
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Analysis on Credit Risk Assessment for Accounts Receivable Supply Chain Financing Based on Credit Insurance [PDF]
E3S Web of Conferences, 2021 This paper studies the model of accounts receivable supply chain financing based on credit insurance from the perspective of banks. First of all, the paper analyzes two different financing modes of the innovative model - the pledge financing mode and the
Bi Keran, Hua Zheng, Shi Qinwen, Zhu Yu
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The simultaneous determination of cash conversion cycle components [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: What are the interaction effects and links between the cash conversion cycle components? Motivation: One of the major difficulties in studying the links between the components of the cash conversion cycle is the fact that each of them ...
Georgios Kolias +2 more
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Acman: Accounting and Management Journal, 2023 This research aims to examine the impact of the X variable, which is the accounts receivable accounting information system, on the Y variable, namely the Internal Control of Receivables, at a service company specializing in the sale and after-sales of vehicles located in Bandung. The present study employs two distinct research methods.
Salsa Syafira +3 more
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"COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) [PDF]
Jurnal Manajemen Dan Kewirausahaan, 2020 The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT.
Shella Oktavia Hermanto Putri +1 more
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International Journal of Computational Intelligence Systems, 2023 Accounts receivable management has always been an important part of the financial management of the financial sharing center. However, due to manual operation, problems like long working hours, uncontrollable errors and low efficiency of invoicing still ...
Xiaofeng Yang
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Вестник университета, 2023 The article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight ...
A. A. Pugach, T. V. Bubnovskaya
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