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Factoring In the Changing Environment: Legal and Financial Aspects
Procedia, Social and Behavioral Sciences, 2012exaly
Export factoring in global supply chain: information updating and convertible contracts
Journal of the Operational Research Societyexaly
Invoice Factoring Registration Based on a Public Blockchain
IEEE Access, 2021 Invoice factoring is a very useful tool for developing businesses that face liquidity problems. The main property that a factoring system needs to fulfill is to prevent an invoice from being factored twice.
Nasibeh Mohammadzadeh +2 more
exaly +3 more sources
Factoring as a determinant of capital structure for large firms: Theoretical and empirical analysis
Borsa Istanbul Review, 2019 Firms engage in factoring as an external financing option. Factoring is generally considered as a costly option. However, firms may prefer factoring financing when they reach a certain level of indebtedness that increasing it may negatively affect their ...
Yusuf DINÇ, RÜMEYSA Bilgin
exaly +3 more sources
Structuring factoring business: accounting aspects [PDF]
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017 The article theoretically substantiates the fact that factoring belongs to the main operational activity of a factoring company, and this allowed structuring the factoring business by types of activity.
I.M. Vygivska, V.K. Makarovych
doaj +2 more sources
Can accounts receivable factoring restrain corporate financialization? Evidence from China
International Review of Economics and FinanceThis study examines the effect of accounts receivable factoring on corporate financialization based on a sample of Chinese listed firms from 2008 to 2022.
Jiani Wang
exaly +3 more sources
Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania [PDF]
CECCAR Business ReviewIn the context of globalization, the transactions between business partners become more and more diverse and require special attention from commercial banks and factoring companies, both with regard to settlement, in order to avoid possible financial ...
Delia DAVID +3 more
doaj +2 more sources