Cyert, R. M.; Davidson, H. J.; Thompson, G. L. - In: Management Science 8 (1962) 3, pp. 287-303
Investigation of more accurate and efficient methods of estimating the allowance for doubtful accounts was begun in the early 1950's by R. M. Cyert and R. M. Trueblood [Cyert, R. M., R. M. Trueblood. 1957. Statistical sampling techniques in the aging of accounts receivable in a department store....