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Analysis of the Effectiveness of Receivables Management
Corresponding Author(s) : Zaynutdinov Ismoil Samariddinovich
American Journal of Economics and Business Management,
Vol. 4 No. 7 (2021): AJEBM
Abstract
This article describes the characteristics of accounts receivable in financial assets. Indicators representing the effectiveness of receivables management were analyzed. Conclusions on the effect of receivables turnover rate on current asset efficiency are systematized.
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- Zvi Lieber, Yair E. Orgler. An Integrated Model for Accounts Receivable Management // Management Science, Vol. 22. №2 (Oct., 1975). P. 212-219.
- Wenfeng Wua, Oliver M. Rui, Chongfeng Wua. Trade credit, cash holdings, and financial deepening: Evidence from a transitional economy // Journal of Banking & Finance. №36. – 2012. P. 2868-2883.
- Ferrando A., Mulier K. Do firms Use the trade Credit Channel to manage growth? // Journal of Banking and Finance. 2013. 37 (8) 3035-3046
- Ferris J. A Transaction Theory of Trade Credit Use. // Quarterly Journal of Economics. 1981. 96 (2), 243-270, https:doi.org/10.2307/1882390
- Basto R., Pindado J. Trade credit during a financial crisis: A panel data analysis // Journal of Business Research. №66. - 2013. P. 614-620
- S.Banos-Caballero, J.P. Garcia-Teruel, P. Martines-Solano Working capital management, Corporate Performance and Financial Constraints. Journal of Business Research, 2014, 67 (3), 332-338.
- Tax Code of the Republic of Uzbekistan. National database of legislation, 21.04.2021 y., 03/21/683/0375-сон; 29.04.2021 y., number 03/21/689/0395).
- www.lex.uz- electronic information legal system
- https://www.ifrs.org/issued-standards/list-of-standards/ias-39-financial-instruments-recognition-and-measurement/#about
References
Zvi Lieber, Yair E. Orgler. An Integrated Model for Accounts Receivable Management // Management Science, Vol. 22. №2 (Oct., 1975). P. 212-219.
Wenfeng Wua, Oliver M. Rui, Chongfeng Wua. Trade credit, cash holdings, and financial deepening: Evidence from a transitional economy // Journal of Banking & Finance. №36. – 2012. P. 2868-2883.
Ferrando A., Mulier K. Do firms Use the trade Credit Channel to manage growth? // Journal of Banking and Finance. 2013. 37 (8) 3035-3046
Ferris J. A Transaction Theory of Trade Credit Use. // Quarterly Journal of Economics. 1981. 96 (2), 243-270, https:doi.org/10.2307/1882390
Basto R., Pindado J. Trade credit during a financial crisis: A panel data analysis // Journal of Business Research. №66. - 2013. P. 614-620
S.Banos-Caballero, J.P. Garcia-Teruel, P. Martines-Solano Working capital management, Corporate Performance and Financial Constraints. Journal of Business Research, 2014, 67 (3), 332-338.
Tax Code of the Republic of Uzbekistan. National database of legislation, 21.04.2021 y., 03/21/683/0375-сон; 29.04.2021 y., number 03/21/689/0395).
www.lex.uz- electronic information legal system