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|a In this paper we analyze how firms that extend trade credit finance and operate the generated accounts receivable. Firms decide whether to internally manage the trade credit, use full-service factoring or enter into an inhouse factoring contract. Our model is mainly based on a theory of the firm that stresses the need for financing, the supplier's risk and the financial flexibility. We find that high risk firms with a strong need for short term financing and restricted access to bank credit enter into a market transaction such as a full-service or inhouse factoring contract. Larger firms tend to manage the accounting and debt collection of the accounts receivable on their own and thus prefer inhouse factoring whereas small firms rely on full-service factoring. Financial diversification in terms of independence from banks plays an important role for the decision to employ a factor
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Hartmann-Wendels, Thomas |
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In this paper we analyze how firms that extend trade credit finance and operate the generated accounts receivable. Firms decide whether to internally manage the trade credit, use full-service factoring or enter into an inhouse factoring contract. Our model is mainly based on a theory of the firm that stresses the need for financing, the supplier's risk and the financial flexibility. We find that high risk firms with a strong need for short term financing and restricted access to bank credit enter into a market transaction such as a full-service or inhouse factoring contract. Larger firms tend to manage the accounting and debt collection of the accounts receivable on their own and thus prefer inhouse factoring whereas small firms rely on full-service factoring. Financial diversification in terms of independence from banks plays an important role for the decision to employ a factor |
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Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 18, 2012 erstellt |
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Hartmann-Wendels, Thomas aut, Accounts Receivable Management and the Factoring Option Evidence from a Bank-Based Economy, [S.l.] SSRN [2012], 1 Online-Ressource (22 p), Text txt rdacontent, Computermedien c rdamedia, Online-Ressource cr rdacarrier, Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 18, 2012 erstellt, Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 unrestricted online access, In this paper we analyze how firms that extend trade credit finance and operate the generated accounts receivable. Firms decide whether to internally manage the trade credit, use full-service factoring or enter into an inhouse factoring contract. Our model is mainly based on a theory of the firm that stresses the need for financing, the supplier's risk and the financial flexibility. We find that high risk firms with a strong need for short term financing and restricted access to bank credit enter into a market transaction such as a full-service or inhouse factoring contract. Larger firms tend to manage the accounting and debt collection of the accounts receivable on their own and thus prefer inhouse factoring whereas small firms rely on full-service factoring. Financial diversification in terms of independence from banks plays an important role for the decision to employ a factor, Stöter, Alwin oth, https://ssrn.com/abstract=2140870 X:ELVSSRN Verlag kostenfrei, https://doi.org/10.2139/ssrn.2140870 X:ELVSSRN Resolving-System kostenfrei, https://doi.org/10.2139/ssrn.2140870 LFER, https://ssrn.com/abstract=2140870 LFER, LFER 2022-11-01T19:22:04Z |
| spellingShingle |
Hartmann-Wendels, Thomas, Accounts Receivable Management and the Factoring Option: Evidence from a Bank-Based Economy, In this paper we analyze how firms that extend trade credit finance and operate the generated accounts receivable. Firms decide whether to internally manage the trade credit, use full-service factoring or enter into an inhouse factoring contract. Our model is mainly based on a theory of the firm that stresses the need for financing, the supplier's risk and the financial flexibility. We find that high risk firms with a strong need for short term financing and restricted access to bank credit enter into a market transaction such as a full-service or inhouse factoring contract. Larger firms tend to manage the accounting and debt collection of the accounts receivable on their own and thus prefer inhouse factoring whereas small firms rely on full-service factoring. Financial diversification in terms of independence from banks plays an important role for the decision to employ a factor |
| title |
Accounts Receivable Management and the Factoring Option: Evidence from a Bank-Based Economy |
| title_auth |
Accounts Receivable Management and the Factoring Option Evidence from a Bank-Based Economy |
| title_full |
Accounts Receivable Management and the Factoring Option Evidence from a Bank-Based Economy |
| title_fullStr |
Accounts Receivable Management and the Factoring Option Evidence from a Bank-Based Economy |
| title_full_unstemmed |
Accounts Receivable Management and the Factoring Option Evidence from a Bank-Based Economy |
| title_short |
Accounts Receivable Management and the Factoring Option |
| title_sort |
accounts receivable management and the factoring option evidence from a bank based economy |
| title_sub |
Evidence from a Bank-Based Economy |
| url |
https://ssrn.com/abstract=2140870, https://doi.org/10.2139/ssrn.2140870 |
