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Subject
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Accounts receivable 160 Forderungen 160 Deutschland 72 Germany 68 receivables 28 Lieferantenkredit 25 Insolvenz 23 Risikomanagement 23 Risk management 23 Trade credit 23 Insolvency 22 Law of obligations 17 Schuldrecht 17 Debt collection agency 16 Inkassounternehmen 16 Credit rating 14 Kreditwürdigkeit 14 Receivables 14 Betriebliche Liquidität 13 Corporate liquidity 13 Credit risk 11 Kreditrisiko 11 Theorie 11 Theory 11 Unternehmen 11 Accounting valuation 10 Bilanzielle Bewertung 10 Inkasso 10 Kreditmanagement 10 Payment behaviour 10 RECEIVABLES 10 Working capital 10 Zahlungsverhalten 10 Zwangsvollstreckung 10 ДЕБИТОРСКАЯ ЗАДОЛЖЕННОСТЬ 10 Betriebliche Finanzwirtschaft 9 EU countries 9 EU-Staaten 9 KMU 9 Lieferantenmanagement 9
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Online availability
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Free 53 Undetermined 20 CC license 2
Type of publication
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Article 149 Book / Working Paper 61 Journal 2
Type of publication (narrower categories)
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Article in journal 81 Aufsatz in Zeitschrift 81 Aufsatz im Buch 41 Book section 41 Graue Literatur 20 Non-commercial literature 20 Hochschulschrift 13 Arbeitspapier 12 Working Paper 12 Thesis 11 Article 5 Case study 5 Collection of articles of several authors 5 Fallstudie 5 Sammelwerk 5 Guidebook 3 Konferenzschrift 3 Ratgeber 3 Amtsdruckschrift 2 Conference proceedings 2 Formularsammlung 2 Glossar enthalten 2 Glossary included 2 Government document 2 Adressbuch 1 Aufsatzsammlung 1 Handbook 1 Handbuch 1
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Language
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German 125 English 59 Undetermined 21 French 2 Italian 2 Czech 1 Polish 1 Portuguese 1 Serbian 1
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Author
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Baresa, Suzana 5 Bogdan, Sinisa 4 Dannenberg, Henry 4 Ivanovic, Zoran 4 Gowrisankaran, Gautam 3 Joiner, Keith A. 3 Koeverden, Andreas van 3 Lin, Jianjing 3 Schneider, Karsten 3 Stach, Dariusz 3 Arentz, Christine 2 Ashlagi, Itai 2 Awungshi, Yarso 2 Bandisch, Günter 2 Bergthaler, Wolfgang 2 Bertl, Romuald 2 Białek-Jaworska, Anna 2 Brânzei, Rodica 2 Crhová, Zuzana 2 Dammann, Ulf Haakon 2 Dimitrov, Dinko 2 Dolejšová, Miroslava 2 Eckert, Johanna 2 Freitag, Robert 2 Goala, Kuldeep 2 Hackenberg, Philipp 2 Hirschler, Klaus 2 Karagözoğlu, Emin 2 Klaus, Bettina 2 Krampf, Michael 2 Kranzusch, Peter 2 Kubíčková, Dana 2 Laitinen, Erkki K. 2 Leible, Stefan 2 Läufer, Ines 2 Müller, Rudolf H. 2 Münstermann, Leonard 2 Nehrebecka, Natalia 2 Neumayr, Martina 2 Otrusinová, Milana 2
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Institution
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Springer Fachmedien Wiesbaden 3 Verein für Credit-Management 2 Books on Demand GmbH <Norderstedt> 1 Bundesanzeiger Verlag 1 Bundesverband Credit Management 1 Center for Economic Research <Tilburg> 1 D & B Deutschland GmbH <Darmstadt> 1 DATEV eG 1 Europäische Kommission 1 Friedrich-Schiller-Universität Jena 1 GFKL Financial Services AG <Essen> 1 Mecklenburg-Vorpommern / Justizministerium 1 National Bureau of Economic Research 1 Steria Mummert Consulting AG 1 Zentrum für Interdisziplinäre Forschung / Research Group on Procedural Approaches to Conflict Resolution 1
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Published in...
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Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB 6 Das Credit-Management als Rettungsring in Zeiten der Rezession 6 Forderungsbeitreibung in Europa : [Symposium ... 09. Mai 2007] 5 Handbuch Credit Management : [Kreditversicherungen, Risikomanagement, Bonitätsprüfungen] 5 Risikoprophylaxe im Unternehmensalltag 4 UTMS Journal of Economics 4 Betriebs-Berater : BB 3 Der Betrieb 3 Krisen-, Sanierungs- und Insolvenzberatung : KSI : Wirtschaft, Recht, Steuern 3 SpringerLink / Bücher 3 ВЕСТНИК САРАТОВСКОГО ГОСУДАРСТВЕННОГО СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО УНИВЕРСИТЕТА 3 Argumenta oeconomica 2 BestMasters 2 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 2 Credit Management in der Praxis 2 European Research Studies Journal 2 Forum Unternehmenskauf : aus dem Münsteraner Studiengang Mergers & Acquisitions 2 Harvard-Business-Manager : das Wissen der Besten 2 IFM-Materialien 2 PiR 2 RWZ aktuell : Recht & Rechnungswesen 2 Risiko-Manager 2 Risiko-Manager / Special 2 Risikomanagement im E-Commerce : empirische und konzeptionelle Beiträge zur Planung, Steuerung und Kontrolle der Risiken des Online-Handels 2 Sonderheft / Institut für Wirtschaftsforschung Halle 2 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 2 The journal of structured finance 2 Treuhand und Revision : Jahrbuch ... 2 Wirtschaft im Wandel 2 essentials 2 Český finanční a účetní časopis 2 Проблемы современной экономики 2 "e-Finanse" 1 2009: Gabler Finanzdienste 1 30 Jahre Fachhochschule der Deutschen Bundesbank : Festschrift 1 Annales Universitatis Apulensis Series Oeconomica 1 Annales Universitatis Mariae Curie-Skłodowska 1 Annals of Faculty of Economics 1 Außenwirtschaft 1 BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis 1
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Source
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ECONIS (ZBW) 184 RePEc 23 EconStor 5
Showing 1 - 50 of 212
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Impact of financial management practices on the performance of small enterprises (SEs): A study based on the perceptions of entrepreneurs in Southern Assam, India
Goala, Kuldeep; Awungshi, Yarso - In: Economic Forum 14 (2024) 3, pp. 85-93
Financial management practices play a crucial role in shaping the performance and growth of enterprises. Financial management involves arranging both short-term and long-term funding needs, ensuring the smooth functioning of enterprises. This research aimed to examine the relationship between...
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Impact of financial management practices on the performance of small enterprises (SEs) : a study based on the perceptions of entrepreneurs in Southern Assam, India
Goala, Kuldeep; Awungshi, Yarso - In: Economic forum 14 (2024) 3, pp. 85-93
Financial management practices play a crucial role in shaping the performance and growth of enterprises. Financial management involves arranging both short-term and long-term funding needs, ensuring the smooth functioning of enterprises. This research aimed to examine the relationship between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402798
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Firm-level and aggregate effects of cheaper liquidity: evidence from factoring
Orestes, Victor; Silva, Thiago Christiano - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597116
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Scientific approaches to defining, regulating and researching entity accounts receivable
Jieri, Nicolai; Codrean, Violeta; Cojocaru, Ana-Carolina - In: Eastern European journal for regional studies 9 (2023) 2, pp. 53-66
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Differential effects of received trade credit and provided trade credit on firm value
Astvansh, Vivek; Jindal, Niket - In: Production and operations management : the flagship … 31 (2022) 2, pp. 781-798
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The average-of-awards rule for claims problems
Mirás Calvo, Miguel Ángel; Quinteiro Sandomingo, Carmen; … - In: Social choice and welfare 59 (2022) 4, pp. 863-888
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Working capital balances and financial policy
Flannery, Mark J.; Öztekin, Özde - In: Journal of corporate finance 87 (2024), pp. 1-25
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Redução de risco no crédito com duplicatas
Bonelli, Matheus Fortes; Schiozer, Rafael Felipe; … - In: Revista Brasileira de Finanças : RBFin 19 (2021) 2, pp. 27-59
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What is the experience of companies in accounting for impairment of receivables?
Paseková, Marie; Otrusinová, Milana; Dolejšová, … - In: Scientific Papers of the University of Pardubice, … 29 (2021) 2, pp. 1-9
Account receivables constitute a significant portion of current assets, and the issue of receivables management is studied from many aspects and in many different contexts and levels. The purpose of this paper is to analyse the use of the prudence principle in the account's receivables area in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563697
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What is the experience of companies in accounting for impairment of receivables?
Paseková, Marie; Otrusinová, Milana; Dolejšová, … - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-9
Account receivables constitute a significant portion of current assets, and the issue of receivables management is studied from many aspects and in many different contexts and levels. The purpose of this paper is to analyse the use of the prudence principle in the account's receivables area in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012517198
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Recovery process optimization using survival regression
Witzany, Jiří; Kozina, Anastasiia - 2020
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Factors affecting trade credit in India
Pattnaik, Debidutta; Baker, H. Kent - In: International review of economics & finance : IREF 88 (2023), pp. 634-649
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Small firm financing : sources, frictions, and policy implications
Nanda, Ramana; Phillips, Gordon M. - In: Handbook of the economics of corporate finance : …, (pp. 107-135). 2023
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Sources of the value premium
Chinloy, Peter; Imes, Matthew; Liu, Wendy - In: Review of Pacific Basin financial markets and policies … 26 (2023) 3, pp. 1-33
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The design of B2B customer references : a signaling theory perspective
Boyd, D. Eric; Sesé, F. Javier; Tillmanns, Sebastian - In: Journal of the Academy of Marketing Science 51 (2023) 3, pp. 658-674
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Forderungs-Praktiker : zielgenaue Risikoanalyse, frühzeitige Sanierung, erfolgreiche Abwicklung
Heidelberg : FCH AG; früher: Heidelberg : Finanz-Colloquium - 2009 -2023, 07/08
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003915205
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The economics of debt collection : enforcement of consumer credit contracts
Fedaseyeu, Viktar; Hunt, Robert M. - 2018
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Specefic form of short-term financing
Baresa, Suzana; Bogdan, Sinisa; Ivanovic, Zoran - In: UTMS Journal of Economics 8 (2017) 2, pp. 119-129
The aim of this paper is to point out the significance and role of factoring as an alternative financing model, and its role in overcoming liquidity problems of business entities due to difficult and late payments as well as long-term billing. Businesses face the challenge of addressing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011994715
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Specefic form of short-term financing
Baresa, Suzana; Bogdan, Sinisa; Ivanovic, Zoran - In: UTMS journal of economics / University of Tourism and … 8 (2017) 2, pp. 119-129
The aim of this paper is to point out the significance and role of factoring as an alternative financing model, and its role in overcoming liquidity problems of business entities due to difficult and late payments as well as long-term billing. Businesses face the challenge of addressing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011780578
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Receivables management : a study of select state owned power distribution utilities in India
Azhar, Syed; Zeeshan, Khudisya - In: Finance India : the quarterly journal of Indian … 35 (2021) 4, pp. 1173-1190
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Does Health it Adoption Lead to Better Information or Worse Incentives?
Gowrisankaran, Gautam - 2016
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012978106
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Reforming the Legal and Institutional Framework for the Enforcement of Civil and Commercial Claims in Portugal
Pompe, Sebastiaan - 2016
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012998808
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Does Health IT Adoption Lead to Better Information or Worse Incentives?
Gowrisankaran, Gautam - 2016
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012455807
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Creation of provision for doubtful debts
Sigidov, Yuriy Ivanovich; Korovina, Marina Aleksandrovna; … - In: International journal of economics and financial issues … 6 (2016) 4, pp. 1542-1549
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Does health IT adoption lead to better information or worse incentives?
Gowrisankaran, Gautam; Joiner, Keith A.; Lin, Jianjing - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011581086
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The role of trade credit in business operations
Białek-Jaworska, Anna; Nehrebecka, Natalia - In: Argumenta oeconomica 37 (2016) 2, pp. 189-231
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Effizientes Forderungsmanagement : Von A wie Antrag bis Z wie Zwangsvollstreckung
Dammann, Ulf Haakon - 2020 - 1st ed. 2020.
Arbeit im Vorfeld -- Begriff des Vertrages und der Vertragstypen nach dem BGB -- Zahlung einfordern -- Außergerichtliches Mahnverfahren, gerichtliches Mahnverfahren nach der Zivilprozessordnung (ZPO).
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Effizientes Forderungsmanagement : von A wie Antrag bis Z wie Zwangsvollstreckung
Dammann, Ulf Haakon - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012206604
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The relationship between credit policy and firms' profitability : empirical evidence from Indian pharmaceutical sector
Farhan, Najib H. S.; Tabash, Mosab I.; Yameen, Mohammad - In: Investment management and financial innovations 17 (2020) 2, pp. 146-156
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Reforming the legal and institutional framework for the enforcement of civil and commercial claims in Portugal
Pompe, Sebastiaan; Bergthaler, Wolfgang - 2015
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011445590
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ИСПОЛЬЗОВАНИЕ СКИДКИ ЗА БЫСТРУЮ ОПЛАТУ В КРЕДИТНОЙ ПОЛИТИКЕ ТЕПЛОСНАБЖАЮЩЕЙ ОРГАНИЗАЦИИ
ЮРЬЕВИЧ, РЯБОВ ЕВГЕНИЙ - In: Общество: политика, экономика, … (2014) 3, pp. 130-134
В статье проведен анализ использования скидки за быструю оплату как стимулирующего метода, направленного на повышение платежной дисциплины потребителей, и...
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СПЕЦИФИКА ДЕЯТЕЛЬНОСТИ ОТЕЧЕСТВЕННЫХ БАНКОВ НА РЫНКЕ ФАКТОРИНГОВЫХ УСЛУГ
ВЛАДИМИРОВНА, ТРИГУБ ЕЛЕНА - In: Проблемы экономики (2014) 3, pp. 284-291
В статье проанализированы особенности становления и развития отечественного рынка факторинга. В результате исследования было установлено, что развитие...
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Specific features of domestic banks activity in the factoring services market
Trygub Olena V. - In: The Problems of Economy (2014) 1, pp. 284-291
The article analyses specific features of formation and development of the domestic factoring market. In the result of the study the article establishes that development of factoring in Ukraine took place due to active participation of banking institutions in this process and nowadays they are...
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Debt collection prevention management of receivables/debt in a company
Stach, Dariusz - In: e-Finanse: Financial Internet Quarterly 10 (2014) 2, pp. 71-82
The maintenance of financial liquidity, stability, profitability and the value and investment capabilities of a company as well as the avoidance of financial bottlenecks are the most vital objectives of people in charge of ac ompany, especially in times of crisis. This paper presents the...
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Debt collection prevention management of receivables/debt in a company
Stach, Dariusz - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 2, pp. 71-82
The maintenance of financial liquidity, stability, profitability and the value and investment capabilities of a company as well as the avoidance of financial bottlenecks are the most vital objectives of people in charge of ac ompany, especially in times of crisis. This paper presents the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010468378
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Real-time payments in the USA : what is holding us back?
Prabhakar, Vinay - In: Journal of digital banking 3 (2019) 4, pp. 361-370
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Value appropriation and firm shareholder value : role of advertising and receivables management
Frennea, Carly; Han, Kyuhong; Mittal, Vikas - In: Journal of marketing research 56 (2019) 2, pp. 291-309
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Zum Umgang mit Nicht-Zahlern in der Krankenversicherung
Arentz, Christine; Läufer, Ines; Münstermann, Leonard - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010192057
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Management of Receivables in SMEs in the Czech Republic
Kubíčková, Dana; Souček, Jiří - In: European Research Studies Journal XVI (2013) Special Issue on SMEs, pp. 97-112
Management of receivables is an important component in the system of companies´management. Management and the financial management and other theoretical disciplines provides many useful knowledge and recommendations about how to manage this area of companies activity, but there is only little...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010704577
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ОТРАСЛЕВЫЕ ОСОБЕННОСТИ ТЕПЛОСНАБЖЕНИЯ И ИХ ВЛИЯНИЕ НА ФИНАНСОВУЮ УСТОЙЧИВОСТЬ ПРЕДПРИЯТИЙ
ЮРЬЕВИЧ, РЯБОВ ЕВГЕНИЙ - In: Вестник Омского университета. … (2013) 3, pp. 163-167
Анализируются отраслевые особенности российского теплоснабжения, оказывающие влияние на политику предприятий в части управления дебиторской задолженностью....
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ФОРМИРОВАНИЕ ИНФОРМАЦИИ ОБ ОБЯЗАТЕЛЬСТВАХ В СИСТЕМЕ БУХГАЛТЕРСКОГО УЧЕТА ЭКОНОМИЧЕСКОГО СУБЪЕКТА
ВАЛЕРЬЕВИЧ, КУЗНЕЦОВ АЛЕКСЕЙ - In: ВЕСТНИК САРАТОВСКОГО … (2013) 3, pp. 139-142
Предметом исследования являются формирование и отражение информации об обязательствах в системе бухгалтерского учета экономического субъекта. Актуальность...
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Management of receivables on the example of business entities from the Płock Subregion
Felic, Barbara; Grabowska, Magdalena; Krzętowska, Agnieszka - In: Foundations of Management : the journal of Warsaw … 5 (2013) 2, pp. 69-80
The article presents a problem and differences of financial liquidity and profitability. The survey of financial liquidity and profitability, underwritten by the College of Economics and Social Sciences of Warsaw University of Technology, was conducted on Płock Subregion enterprises. The survey...
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ОСОБЕННОСТИ МЕЖДУНАРОДНОГО ФАКТОРИНГА КАК ФИНАНСОВОГО ИНСТРУМЕНТА
ФИЛАТОВА Ю.М. - In: Известия Тульского … (2013) 3, pp. 115-122
Определена сущность факторинга, выявлены выгоды факторинга для бизнеса, описаны преимущества и недостатки банковского и небанковского факторинга, представлен...
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Management of Receivables in SMEs in the Czech Republic
Kubíčková, Dana; Souček, Jiří - In: European Research Studies Journal XVI (2013) 4, pp. 97-112
Management of receivables is an important component in the system of companies´management. Management and the financial management and other theoretical disciplines provides many useful knowledge and recommendations about how to manage this area of companies activity, but there is only little...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011031791
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Achieving IFRS off-balance-sheet treatment in trade receivables securitizations
Blatt, Jeremy; Gulbin, Jeff - In: The journal of structured finance 23 (2018) 4, pp. 30-35
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Erfolgreiches Forderungsmanagement : Strategie – Risikomanagement – Liquiditätsmanagement
Müller, Rudolf H. - 2018 - 2. Aufl. 2018
Dieses Buch erläutert fundiert und praxisnah, wie ein effektives und kundenorientiertes Forderungsmanagement als zentrale betriebliche Funktion ausgestaltet werden kann. Der Autor zeigt anschaulich, wie Risiken frühzeitig erkannt, wie Ausfälle so gering wie möglich gehalten werden können...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014017838
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Erfolgreiches Forderungsmanagement : Strategie - Risikomanagement - Liquiditätsmanagement
Müller, Rudolf H. - 2018 - 2., überarbeitete Auflage
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Factoring perspective: Croatia vs European Union
Baresa, Suzana; Bogdan, Sinisa; Ivanovic, Zoran - In: UTMS Journal of Economics 3 (2012) 2, pp. 141-166
This paper points out the problems of liquidity, disposal and obtaining funds, inability to collect receivables, delayed payments in times of economic and financial instability and dynamic business upheavals and uncertainty. As a contribution to resolve these issues new alternative methods of...
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V-ОБРАЗНАЯ МОДЕЛЬ КАЧЕСТВА ДЕБИТОРСКОЙ ЗАДОЛЖЕННОСТИ
РОГАЧЕВА МАРЬЯНА А. - In: Проблемы современной экономики (2012) 3, pp. 216-218
В статье рассмотрены основные подходы к определению качества дебиторской задолженности. Представлена разработанная автором V -образная модель качества,...
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V-ОБРАЗНАЯ МОДЕЛЬ КАЧЕСТВА ДЕБИТОРСКОЙ ЗАДОЛЖЕННОСТИ
РОГАЧЕВА МАРЬЯНА А. - In: Проблемы современной экономики (2012) 3, pp. 216-218
В статье рассмотрены основные подходы к определению качества дебиторской задолженности. Представлена разработанная автором V -образная модель качества,...
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