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Accounts Receivable Overdue and Market Dynamics: A Case Study

The Central European Review of Economics and Management

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Field Value
 
Title Accounts Receivable Overdue and Market Dynamics: A Case Study
 
Creator STAM, Niek
WESTERMAN, Wim
 
Subject Finance
Accounts Receivable, Overdue, Market Dynamics, Case Study
G30, Q13
 
Description 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 design elements at two country units of a company to be named FEED. The classification and overview of relevant market dynamics provide valuable insights for determinants and intercompany differences in receivables, and whether these arise at the country or market level.Conclusions / findings: The classification and overview of relevant market dynamics provide valuable insights for determinants and intercompany differences in receivables, and whether these arise at the country or market level.Originality / value of the article: The findings suggest adjustments of the literature in that the interest rate is currently not a relevant factor. Moreover, instead of focussing on costs of capital, an emphasis on default risk is more applicable nowadays, and hence researchers should focus on overdue instead of on receivables in general.
 
Publisher WSB University in Wroclaw Publishing Department
 
Contributor —
 
Date 2018-09-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Scientific Article
Artykuł naukowy
 
Format application/pdf
 
Identifier http://ojs.wsb.wroclaw.pl/index.php/WSBRJ/article/view/678
10.29015/cerem.678
 
Source The Central European Review of Economics and Management; Vol 2, No 3 (2018); 5-40
The Central European Review of Economics and Management; Vol 2, No 3 (2018); 5-40
2544-0365
2543-9472
 
Language eng
 
Relation http://ojs.wsb.wroclaw.pl/index.php/WSBRJ/article/view/678/390
 
Rights Copyright (c) 2018 WSB University in Wroclaw