The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but empirical findings revealing the positive...

The current situation of slower economic growth is leading to a more difficult access to funds and unpredictable payment behaviour of customers, which predetermines growing importance of working capital management. The aim of the present article is to examine the effects of working capital...

1. The Development Report of ZLCs in 2020 -- 2. Report on Profitability of ZLCs in 2020 -- 3. Report on Solvency and Operating Capability Analysis of ZLCs in 2020 -- 4. Report on Innovation Capability of ZLCs in 2020 -- 5. Report on Governance Capacity of Domestic ZLCs in 2020.

Aim: This study aims to find out which market dynamics are currently relevant for accounts receivable levels (specifically overdues), and how lessons learned can be used by credit management.Design / Research methods: The unique research strategy is characterised as a single case study with...

We evaluate whether hospital adoption of electronic medical records (EMRs) leads to increases in billing where financial gains are large or where hassle costs of complete coding are low. The 2007 Medicare payment reform varied both financial incentives and hassle costs of coding. We find no...

We evaluate whether hospital adoption of electronic medical records (EMRs) leads to increases in billing where financial gains are large or where hassle costs of complete coding are low. The 2007 Medicare payment reform varied both financial incentives and hassle costs of coding. We find no...

This paper discusses the recent major reforms in the area of civil and commercial claims enforcement undertaken by the Portuguese authorities in the context of the IMF/EU-supported adjustment program. The economic literature has long recognized that slow claims enforcement affects economic...

Arbeit im Vorfeld -- Begriff des Vertrages und der Vertragstypen nach dem BGB -- Zahlung einfordern -- Außergerichtliches Mahnverfahren, gerichtliches Mahnverfahren nach der Zivilprozessordnung (ZPO).

This paper discusses the recent major reforms in the area of civil and commercial claims enforcement undertaken by the Portuguese authorities in the context of the IMF/EU-supported adjustment program. The economic literature has long recognized that slow claims enforcement affects economic...

The growth in receivables is one of the reasons of low solvency of domestic agricultural companies. Therefore, the important significance in the management of financial flows in the company belongs to the accounting policy as complex of principles, methods and procedures used by the company for...

NHIS has become a key means of ensuring accessibility to improved health care delivery in many countries. Indebtedness on the scheme to the public hospitals are high on the accounts receivable structure and its payments are delayed sometimes over six months. Accounts payables of same hospitals...

Рассматривается понятие факторинга, как одного из альтернативных источников привлечения инвестиционных ресурсов в производственно-хозяйственную...

In the article the efficiency of accounts receivable management on cargo motor transportation enterprises is analyzed using the method of statistical analysis, namely middle descriptions of variation row of account receivable of cargo motor transportation enterprises are analysed; the analysis of...

Представлено современное понимание процедуры разработки и реализации кредитной политики корпораций, определены ее основные этапы, выявлены критерии...

Trade credit is an important source of funding for some businesses, particularly those in the unlisted business sector. Nonetheless, little is known about the use of trade credit owing to the paucity of data. This article explores the use of trade credit, as well as the terms and conditions of...

Accounts receivable consists of amounts from customers. Companies are required to make ongoing estimates related to the collectability of accounts receivables and to maintain an allowance for estimated losses due to customers’ inability to make the payments. Changes in economic conditions, in...