Relevant bibliographies by topics / Trade receivables

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
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  5. Conference papers

Academic literature on the topic 'Trade receivables'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "Trade receivables"

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Adiguzel, Guldehen. "Credit Quality of Trade Receivables and Its Impact on Cash Holdings and Firm Value." International Journal of Business Administration 12, no. 2 (March 10, 2021): 88. http://dx.doi.org/10.5430/ijba.v12n2p88.

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This paper aims to define a variable that indicates the credit quality of trade receivables and test its impact on corporate cash holdings and corporate value. Based on a sample of publicly listed firms from the United States, we provide evidence that as the credit quality of trade receivables deteriorates, firms tend to keep higher levels of cash. This finding is in line with the precautionary motive for holding cash. Additionally, when trade receivables credit quality gets worse, corporate value is reduced. In all regressions, we treat trade receivable policy variables as endogenous because of concerns regarding omitted variables bias. Moreover, we provide the first large-sample US evidence about the negative and non-linear impact of investment in trade receivables on corporate value. We utilize system GMM in all estimations. The major contribution of this study to the accounting and trade credit literature is the introduction of a variable that aims to denote the credit quality of trade receivables and the empirical evidence about the impact of deterioration in trade receivables credit quality on cash holdings and corporate value. This study also extends the literature by delivering the first large-sample evidence for the US regarding the nature of the relationship between investment in trade receivables and corporate value.
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Maya, Agustina, and Kusuma Dewi. "Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 10, 2020): 117–26. http://dx.doi.org/10.37641/jiakes.v8i2.370.

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Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted. The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company. PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables. The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables. Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables
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Zdrenyk, Vasyl. "Formation of an effective policy for the repayment of accounts receivable at the enterprise." Herald of Ternopil National Economic University, no. 4(98) (February 20, 2021): 127. http://dx.doi.org/10.35774/visnyk2020.04.127.

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Introduction. Trade enterprises in modern conditions have significantly increased the volume of their activities. However, the uncertainty of the external environment and the presence of a number of different problems in the economy as a whole create obstacles to the timely fulfillment of obligations. This necessitates the formation of an effective policy for the repayment of accounts receivable at the enterprise.Objective. The objective of the article is to substantiate the theoretical foundations and develop practical recommendations for the formation of an effective policy for the repayment of receivables at trade enterprises.Methods. To establish the stages of the formation of the policy of repayment of receivables and its constituent elements, analytical empiricism was used with an orientation to the existing initial conditions and foreign experience. The study used the method of assessment and generalization to develop and substantiate proposals aimed at solving the problem of recognizing receivables as uncollectible, as well as to substantiate the approach to the classification of reserves and the calculation of reserves for doubtful debts.Results. A conceptual approach to the formation of an effective policy for the repayment of accounts receivable from trade enterprises has been formed. The study substantiates that the effective development of a trading enterprise is possible due to the combination of such important components of its activities as a good information base of management and an effective policy for repayment of receivables. The result of the study is also the substantiation of the stages of formation of the policy of repayment of receivables, the development of proposals for its assessment and the formation of reserves for doubtful debts.Discussion. A promising area of further research is the development of methods of analysis of receivables by actual indicators, the study of opportunities to improve communication and the formation of information support for trade and technological processes based on the use of modern information systems.
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Raja, T. S. N. "Trade Receivables Discount Scheme (TReDS)." Management Accountant Journal 56, no. 1 (January 31, 2021): 72. http://dx.doi.org/10.33516/maj.v56i1.72-75p.

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Roszkowska-Hołysz, Dorota. "The Accounts Receivable Management in Commercial Enterprises of the Installation and Heating Industry." Management 17, no. 2 (December 1, 2013): 166–76. http://dx.doi.org/10.2478/manment-2013-0063.

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Summary The Accounts Receivable Management in Commercial Enterprises of the Installation and Heating Industry The article presents the issues of managing current assets in trade enterprises on the market of sanitary and heating devices and installations. It is a capital intensive activity and the current assets being receivables are characterized by a high risk level. Distributors finance executing companies, which commonly use trade credit.
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Supriadi, H., W. P. Sapta, and Hj Aslichah. "PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 1 (February 25, 2018): 39–47. http://dx.doi.org/10.32492/eba.v4i1.619.

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This study aims to identify and analyze the influence of cash turnover and accounts receivable turnover simultaneously, identify and analyze the effect of cash turnover and accounts receivable turnover of the economic profitability partially, and determine the dominant factor affecting the economic profitability. This research was conducted in cooperation with the reason that the Cooperative is a service company and trade. This research was conducted quantitative descriptive approach. The data collection is done by means of documentation and interviews were unstructured. The data used are secondary data derived from study subjects. The analytical method used is multiple linear regression with Ordinary Least Square method. The findings of this study include are: a significant difference between cash turnover and accounts receivable turnover of the economic profitability simultaneously. a significant difference between the cash turnover receivables turnover against economic profitability partially. Receivables turnover is a dominant factor affecting the economic profitability.
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Czopek, Kazimierz, and Beata Trzaskuś-Żak. "Optimisation of Receivables Management in a Mine, Using Linear Programming / Optymalizacja zarządzania należnościami w kopalni z wykorzystaniem programowania liniowego." Archives of Mining Sciences 58, no. 2 (June 1, 2013): 541–50. http://dx.doi.org/10.2478/amsc-2013-0036.

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The paper presents an example of a theoretical linear programming model in the management of mine receivables. To this end, an economic production model of linear programming was applied to optimising the revenue of the mine. The amount of product sold by the mine to individual customers was assumed as the decisive variable, and the product price was the parameter of the objective function. As for boundaries, upper receivable limits were assumed for each of the adopted receivable collection cycles. The sequence of collection cycles, and the receivable values assigned to them, were adopted according to the growing probability of overdue and uncollectible receivables. Two receivables-management optimisation cases were analysed, in which the objective function was to maximise the sales value (revenue) of the Mine. The first case studied in the model involves application of a discount to reduce the product price, in a mine whose production output is not being used to capacity. To improve cash flow, the mine offers its customers a reduced price and increased purchasing up to the mine’s capacity in exchange for shortened receivable collection times. Fixed and variable-cost accounting is applied to determine the relevant price reduction. In the other case analysed, the mine sells as much as its current output allows, but despite that is still forced to reduce the price of its products. Application of a discount in this case (reducing the product price) inevitably involves shortened receivable collection times and reduced costs of financing trade credit.
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Mian, Shehzad L., and Clifford W. Smith. "EXTENDING TRADE CREDIT AND FINANCING RECEIVABLES." Journal of Applied Corporate Finance 7, no. 1 (March 1994): 75–84. http://dx.doi.org/10.1111/j.1745-6622.1994.tb00396.x.

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Nuriah, Syarifah, Abdul Rakhman Laba, and Muhammad Sobarsyah. "Analysis of the Management and Control System of Trade Receivables on the Effectiveness of the Corporate Cash Flow on PT. Enseval Putera Megatrading, tbk." Hasanuddin Journal of Business Strategy 2, no. 1 (February 29, 2020): 75–87. http://dx.doi.org/10.26487/hjbs.v2i1.309.

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This study aims to determine the management and control system of trade receivables on the effectiveness of the cash flow company’s at PT. Enseval Putera Megatrading, Tbk. The data source used in this study is the primary data source, obtained directly from the company. The analytical method used for testing the management and control system of receivables on the effectiveness of cash flow is the analysis of financial ratios. In this study, the data used for analysis are qualitative data analysis and financial ratio analysis, namely the activity ratio (RTO, ACP, Arrears Ratio, and Billing Ratio). The results showed that (1) RTO of PT. Enseval Putera Megatrading, the highest rate in 2017 was 189 times, while the lowest RTO was in 2015 which was 115 times. This shows the normal level of turnover. The faster the payment terms, the better for the company, because the faster the working capital embedded in receivables returns to capital or cash, which means the higher the receivables turnover. (2) ACP or the average age of collection of receivables applied by companies, especially the value in 2017 is 2 days. This means that the company has been effective in managing its accounts receivable because the standard for collecting receivables set by the company is the repayment limit or due date no later than 7 (seven) to 90 (Ninety) calendar days from the billing statement received by the service user. (3) The Arrears Ratio, namely from 2014-2018, the largest was only 1.11%. This shows that the lower the arrears ratio, the better for the company, which means the company is able to handle its receivables properly. (4) Billing Ratio shows that from 2014-2018 the lowest that is 98.88% shows the greater the value of collectible receivables means the greater the percentage value of the collection ratio so that the better for the company because of the greater return on corporate capital. Then it can be concluded that the Billing Ratio of PT. Enseval Putera Megatrading, it's not working effectively.
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Sudradjat, Budi. "EUC Method to evaluate the Accounts Receivable Information System of PT. Katama." remik 4, no. 1 (September 29, 2019): 1–4. http://dx.doi.org/10.33395/remik.v4i1.10177.

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A company's trade receivables are generally one of the largest assets of current assets and the largest part of total assets. The provision of receivables carries a risk to the company in the form of losses if the consumer does not pay his obligations. Control of internal receivables in a company is one of the methods used to anticipate fraud and anticipate the possibility of uncollectible accounts. In controlling internal receivables, a receivables information system is needed to improve effectiveness and efficiency, maintain assets, provide accurate information, encourage compliance with regulations and management requirements that have been set. This study aims to determine the condition of the influence of end users on trade receivables using the EUC method at PT. Katama. The review process using EUC produces the level of influence of each EUC component on the user.
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Dissertations / Theses on the topic "Trade receivables"

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Veselý, Josef. "Analýza řízení pohledávek PRIMA, akciová společnost." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206369.

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The topic of the diploma thesis is the analysis of receivables management at the building company PRIMA, joint-stock company in the period from 2010 to 2014. The theoretical part characterizes the receivables from the legal, accounting and tax points of view. Then it is engaged in their life cycle and the problematic connected with the management, provision and receivables recovery per curiam or in an out-of-court way. In the practical part there is the analysis of the current plutonomic situation. It is followed by the introduction of the company and the evaluation of their current financial situation via the done financial analysis. The following part deals with the analysis of the receivables management which involves the structure, term of expiration and the ways of receivables recovery at the analysed company. The main data sources include the financial evidences, annual reports, special publications, articles, internal materials and the consultations with the management of the company. The output of the diploma thesis is the evaluation of the current status of the receivables management, eventual finding the deficiencies and the proposal of the concrete recommendations for their elimination for the purpose of the current adjusted system tuning.
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Miyamoto, Renata. "A cross-country study on trade credit supply and financial crisis." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10140.

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Submitted by Renata Miyamoto (r.miyamoto@yahoo.com.br) on 2012-10-10T18:00:20Z No. of bitstreams: 1 A Cross-Country Study on Trade Credit Supply and Finanacial Crisis (FINAL).pdf: 4310586 bytes, checksum: dedda45b95f875881ebd6d0fb29985ff (MD5)
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O objetivo deste trabalho de pesquisa é investigar a oferta de crédito comercial durante períodos de crise financeira em seis países diferentes: Brasil, França, Alemanha, Itália, Espanha e Reino Unido, foram utilizadas informações de empresas de capital aberto entre 2000 e 2011. A literatura internacional documenta que durante o pico de crises financeiras a oferta de crédito comercial aumenta pois as companhias usam o crédito comercial como substituto e/ou complemento ao crédito bancário, apesar de após o momento de pico esta oferta diminui significantemente porque as empresas enfrentam problemas de liquidez causado por escassez de crédito. Mesmo que somente existam evidências pontuais de que a oferta de crédito comercial aumentou durante a crise financeira global de 2008, o efeito pós-crise é perceptível durante a crise Europeia de 2011, pois as empresas europeias diminuíram a oferta de crédito comercial, também evidenciando que estas companhias estavam confrontando problemas de administração de liquidez. Em relação ao uso de crédito comercial como ferramenta de transmissão de capital, nenhuma evidência foi encontrada para provar sua existência em tempo de crise financeira.
The objective of this research paper is to investigate the trade credit supply during financial crisis periods in six different countries: Brazil, France, Germany, Italy, Spain and United Kingdom, using information from public listed companies between the years 2000 and 2011. International literature documents that during the peak of financial crisis trade credit supply increases as companies use trade credit as substitute and/or complement to bank loans, although after the peak moment this supply decreases significantly because the firms face liquidity problems caused by credit shortage. Even though there is just punctual evidence that during the 2008 global financial crisis the trade credit supply increased, the post-crisis effect is noticeable during the 2011 European crisis as the European firms decreased the supply of trade credit, also evidencing that these companies were confronting liquidity management issues. Regarding the usage of trade credit as transmission tool, no evidence was found to prove that it happens during financial crisis periods.
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Akseli, Nazmi Orkun. "Harmonised law and facilitation of credit with special reference to the unidroit convention on international factoring and the UNCITRAL convention on the assignment of receivables in international trade." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488421.

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The thesis aims to explore the differences between the two Conventions namely the Unidroit Convention on International Factoring and the UNCITRAL Convention on the Assignment of Receivables in International Trade and the effects of American and English laws on these Conventions. In this connection, apart from introduction and conclusion chapters, the thesis contains chapters examining harmonisation of secured transactions laws, applicability policies of these two Conventions, formal validity of assignments under these Conventions, party autonomy provisions, absence of positive liability, debtor protection issues, assignments of bulk and future receivables, anti-assigriment provisions and priority issues. The thesis includes four appendices. These are the texts of the UNCITRAL and Unidroit Conventions, a chart describing the variants on applicability of the UNCITRAL Convention with regard to priority and the current status of these Conventions. The thesis also includes bibliography, table of cases comprised of cases from different jurisdictions and table of contents.
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Dias, Diogo Filipe Lourenço. "Relação entre prazos médios de pagamento e a importância do factoring." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10869.

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Mestrado em Finanças
O presente estudo tem como objectivo responder à questão - Que relação existe entre o prazo médio de pagamentos e o uso do factoring, mais concretamente os créditos a receber. Utilizando dados sectoriais, analisou-se a evolução do prazo médio de pagamentos e a evolução dos créditos em balanço por meio do factoring nos últimos anos. Realizou-se ainda a análise da relação entre ambas as variáveis através do coeficiente de correlação de Pearson, no período temporal de 2008-2010. Concluiu-se que, no âmbito da amostra seleccionada, que a relação entre as variáveis em estudo é praticamente nula, ou seja, as variáveis são não correlacionadas.
This study aims to answer the question - What is the relationship between the days sales outstanding and use of factoring, specifically the receivables. Using sectoral data, we analyzed the evolution of the average payment period and the evolution of credit in balance through factoring in recent years. We carried out further analysis of the relationship between the two through the Pearson correlation coefficient in the time period 2008-2010. It is concluded that, under the selected sample, the relationship between variables in study is practically nil, that is, the variables are uncorrelated.
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Králová, Veronika. "Zahraniční obchodní aktivity účetní jednotky." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16833.

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This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.
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Pilař, Tomáš. "Řízení pohledávek firmy BAK, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-17211.

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This thesis deals with the management of the receivables of BAK,Inc. In the theoretical part are characterized receivables from the perspective of legal, accounting and tax. Further is described the management of receivables and this description is based on the elements of management of receivables, ie analysis of customers, terms of trade, recovery of receivables and, finally, monitoring the status and trends of the receivables. The core of this work is the description of the specific receivables management system in BAK, Inc., which is divided into two fundamental dimensions, namely the prevention and recovery. In conclusion of the practical part are analyzed the structure and status of receivables for years 2007 to 2009 with the help of financial ratios.
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Bonelli, Matheus Fortes. "Redução de assimetria de informação no mercado de crédito com duplicatas." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/23896.

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Esse estudo aborda a assimetria de informação presente no mercado de crédito com duplicatas no Brasil. Foi analisado um conjunto de dados obtidos de uma empresa que desenvolveu uma ferramenta que permite a consulta de informações sobre o documento fiscal das transações comerciais junto às Secretarias de Fazenda estaduais, a formalização da documentação da operação de crédito, e o controle de unicidade dos títulos de crédito. Com o resultado, o estudo propõe indicadores que podem ser integrados aos processos de concessão de crédito dos agentes financeiros, como forma de melhorar a qualidade de suas carteiras de crédito, reduzir a necessidade de garantias adicionais, aumentar o volume de crédito disponível e permitir redução do spread das operações com estes títulos. Foram analisadas 129.381 notas fiscais eletrônicas de 3.459 empresas, que realizaram operações com 240 agentes financeiros, que resultaram em 171.249 duplicatas somando um valor de R$ 633 milhões. A consulta das notas fiscais eletrônicas retornou 12 diferentes tipos de eventos que informam qualquer ato relacionado por um agente envolvido na transação comercial, que foram combinados com os dados de valor, data de emissão, data de envio para desconto, prazo de pagamento e efetivação da operação de crédito. Os resultados sugerem que é possível utilizar as datas de emissão e envio, valor e prazo de pagamento como variáveis que explicam alguns eventos de cancelamento de Nota Fiscal, permitindo indicar maior ou menor segurança para o documento fiscal que serve de lastro para a duplicata. A análise também mostrou que o retorno do evento de cancelamento reduz em 29% as chances da efetivação de operação de crédito, enquanto o retorno dos eventos de ciência ou confirmação aumentam essas chances em 4%. O estudo contribui por trazer uma perspectiva de redução da seleção adversa, resultando em melhora do ambiente de crédito, principalmente para pequenas e médias empresas, tradicionalmente alijadas do processo de concessão de crédito dos agentes financeiros, em um cenário onde há recente mudança de legislação sobre o tema.
This study addresses the information asymmetry present in Brazilian trade receivable’s credit market, analyzing a set of data obtained from a company that developed a tool that allows checking the information of the commercial transactions’ invoice on the Departament of Taxation and Finance’s (Secretaria da Fazenda) database, the credit document’s formalization and receivable’s uniqueness control. With the result, the study proposes indicators that can be integrated to the processes financial agents’ credit granting, as a way to improve the quality of their loan portfolios, reduce the need for additional guarantees, increase the credit volume available and allow spread reduction. A total of 129,381 electronic invoices were analyzed from 3,459 companies, which carried out operations with 240 financial agents, resulting in 171,249 trade receivables and totaling R$ 633 million. By checking electronic invoices, I obtain 12 different types of events that inform any related act by an agent involved in the commercial transaction, which were combined with the data of value, date of issue, date of discount, payment term and effectiveness of the transaction. The results suggest that it is possible to use the dates of issuance and discount of invoices, value and payment deadline as variables that explain the cancellation of the invoice, which may indicate greater or smaller security to the invoice that serves as collateral for a trade receivable. The analysis also showed that the return of the cancellation event reduces 29% the chances of a credit operation, while the return of science or confirmation events increases those chances by 4%. The study contributes to the reduction of adverse selection, resulting in an improvement in the credit environment, especially for small and medium-sized companies, traditionally left out of the process of granting credit, in a scenario where there is a recent legal change on this subject.
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Dolečková, Iva. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222419.

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The Master’s thesis deals with the evaluation of the financial situation in the company BOTAS, a. s. in the years 2003 – 2008. It determines strong and weak sides of the financial management through the chosen methods of the financial analysis. On the ground of these results it formulates the proposals improving contemporary financial situation in the company.
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Šťastný, Tomáš. "Postavenie insolvenčného správcu v insolvenčnom konaní." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18166.

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The main objective of this diploma thesis is to outline the role and position of the bankruptcy administrator in the bankruptcy process. The role of the administrator is specified as a set of rights and obligations that the administrator has got according to the law in every part of the bankruptcy process. The insolvency law assigns administrative, surveying, finding and consulting duties to the administrator. The core of this thesis is a look at the position of the administrator in the liquidation bankruptcy. It means the process beginning with the appointing of the administrator and ending by the approval of the final report and the implementation of the paying timetable. Bonus chapters are devoted to other manners of the bankruptcy process, requirements for the administrator appointment and possibilities of the administrator rewarding.
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Chung-Lin, Kuo, and 郭宗霖. "The Trade Receivables Securitization among Industrial Firms -the short-term financing for industrial firms." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/83621456497003404449.

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碩士
東吳大學
會計學系
92
The trade receivables securitization of World Peace Industrial Co., Ltd. (WPI) is the first securitization program in Taiwan which allows a firm (non-financial Institution) to act as an originator and the trade receivables to be securitized to commercial paper. By case studying, we have found the associated problems with accounting, taxation, regulations, and related market functions and will be able to improve the feasibility of securitization. After the ABCP of WPI being issued successfully, the short-term financing will become more flexible for industrial firms.
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Books on the topic "Trade receivables"

1

Jones, Stephen A. Trade and Receivables Finance. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7.

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Jones, Stephen A. The Trade and Receivables Finance Companion. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0.

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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. New York, N.Y: The Institute, 2001.

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Committee, American Institute of Certified Public Accountants Accounting Standards Executive. Accounting by certain entities (including entities with trade receivables) that lend to or finance the activities of others. New York, N.Y: The Institute, 2001.

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Petersen, Mitchell A. Trade credit: Theories and evidence. Cambridge, MA: National Bureau of Economic Research, 1996.

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Choi, Woon Gyu. Trade credit and the effect of macro-financial shocks: Evidence from U.S. panel data. Washington, D.C: IMF Institute, 2003.

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7

Office, General Accounting. Tax administration: Reducing delays in the pursuit of tax revenue on closed criminal cases : report to the Joint Committee on Taxation. Washington, D.C: The Office, 1989.

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Office, General Accounting. Tax administration: Results of IRS' mid-fiscal year 1989 financial review : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1989.

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Office, General Accounting. Tax administration: Periodic evaluation needed if IRS uses levies to collect deferred accounts : report to the Joint Committee on Taxation, U.S. Congress. Washington, D.C: The Office, 1989.

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Office, General Accounting. Tax administration: Excise taxes on sporting arms, ammunition and archery equipment : fact sheet for Congressional requestors. Washington, D.C: The Office, 1986.

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Book chapters on the topic "Trade receivables"

1

Jones, Stephen A. "Receivables Finance." In Trade and Receivables Finance, 447–71. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_23.

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Jones, Stephen A. "Receivables Finance." In The Trade and Receivables Finance Companion, 253–75. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0_16.

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Jones, Stephen A. "Trade Credit." In Trade and Receivables Finance, 19–25. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_2.

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Jones, Stephen A. "Trade Loans." In Trade and Receivables Finance, 125–36. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_8.

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Jones, Stephen A. "Trade and Receivables Finance." In The Trade and Receivables Finance Companion, 389–419. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0_22.

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Jones, Stephen A. "The Trade Cycle." In Trade and Receivables Finance, 27–36. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_3.

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Jones, Stephen A. "Credit Risk." In Trade and Receivables Finance, 87–98. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_6.

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Jones, Stephen A. "Introduction." In Trade and Receivables Finance, 1–15. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_1.

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Jones, Stephen A. "Collections." In Trade and Receivables Finance, 159–75. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_10.

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Jones, Stephen A. "Bank Aval." In Trade and Receivables Finance, 177–89. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_11.

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Conference papers on the topic "Trade receivables"

1

Guo, Shufen. "Trade Receivables Action of Financial Distressed Companies - Evidence from China's Listed Companies." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5998471.

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Ceran, Yunus, Muhammet Bezirci, Mustafa Ay, and Merve Öztürk. "Factoring and Stock Financing in Trade Finance." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02203.

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Factoring is a nonbank financial institution which meets the financing needs of the enterprises and minimizes the non-payment risk and stock financing which is based on the bank loans are two alternative financing techniques that enables collateral and collection and financing to SME’s, suppliers and commercial enterprises. These two methods are important in terms of the advantages they provide to vendors and suppliers. Reducing the non-payment risk, securing liquidity to business, minimizing the risk level of sales by making them safer and increasing competition power on the market are among the advantages. Stock financing is another method which is much more recent than factoring became a current issue in 2000’s and developed to minimize non-payment risk and provide cash flow on the basis of bank loan. In Turkey, this method is only applicable to automotive industry for now. This method emerges as an advantageous method for businesses experiencing difficulties in financing, inability to collect their receivables, and the inability to deplete their inventories. With the stock financing method, car dealers have affordable and easy credit facilities in order to make payments to the main supplier in exchange for their existing inventories. The aim of this study is to compare factoring and stock financing method and revealing the advantageous and disadvantageous points of two alternative methods.
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Kholmurodovich, Donokulov Nodir, Saidov Abdusobir Abdurahmonovich, and Abdurakhmonov Tokhir Tokhtasinovich. "Algorithm For The Control Of Receivables In The Declaration Of Foreign Trade Goods In Real Time." In 2019 International Conference on Information Science and Communications Technologies (ICISCT). IEEE, 2019. http://dx.doi.org/10.1109/icisct47635.2019.9012055.

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Karaca, S. Serdar, Derya Ağcadağ, Müge Sağlam, and Eray Baysa. "Effect of 2008 Global Economic Crisis on Turkey’s Manufacturing Sector’s Performance: An Application on the Borsa Istanbul Campanies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01073.

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In this study we analyzed the effect of 2008 financial crisis on firm performance. With this aim we used manufacturing sector in Turkey. In our study we used 119 firms traded on Borsa Istanbul and quarterly data belong to 2004-2012 period. In this study we examined the period before and after 2008 crisis. We applied one sample kolmagorov-smirnov test to know whether the data has normal distribution. Also we used T-Test Analysis to compare average of the data. At the result of analysis financial ratios that accounts receivable turnover, liquidity, net working capital, short term debt / Total Debt, Financial Leverage Ratio, founded different in before and after year 2008, according to year 2008.
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