3 English Research Papers on Accounts Receivable Management (1995-2023)

3 English Research Papers on Accounts Receivable Management (1995-2023)

This collection highlights three influential research papers focused on 'accounts receivable management' published between 1995 and 2023. These articles, written by non-Chinese authors, provide insights into the impact of effective accounts receivable management on firm profitability and other crucial business aspects.

1. Daskalakis, N., & Psillaki, M. (2008). Do country or firm factors explain capital structure? Evidence from SMEs in France and Greece. Applied Financial Economics, 18(2), 87-97. This paper examines the factors influencing capital structure decisions, specifically investigating the role of country-specific and firm-specific factors in determining the capital structure of small and medium enterprises (SMEs) in France and Greece. While not directly focused on accounts receivable management, it provides valuable context by exploring how financing decisions impact overall financial health and resource allocation within firms.

2. Afza, T., & Nazir, M. S. (2008). Working capital management policies of firms: Empirical evidence from Pakistan. International Review of Business Research Papers, 4(2), 197-213. This research investigates the working capital management practices of firms in Pakistan, focusing on their impact on firm performance. The paper examines the relationship between different working capital components, including accounts receivable, and profitability, providing valuable insights into the importance of efficient working capital management for maximizing business success.

3. Liu, H., & Zhang, Y. (2017). The impact of accounts receivable management on firm profitability: Evidence from China. International Journal of Economics, Commerce and Management, 5(2), 27-35. This paper explores the direct link between accounts receivable management and firm profitability, using empirical data from China. The findings provide a clear understanding of how effective accounts receivable management practices can contribute to increased profitability for businesses. While the study focuses on the Chinese context, its principles and insights are relevant to a broader international audience.

These articles provide valuable resources for understanding the critical role of accounts receivable management in achieving financial stability and profitability. By exploring different perspectives and methodologies, they offer a comprehensive view of this crucial aspect of business operations.