Der vorliegende Diskussionsbeitrag entstand im Rahmen eines Forschungsprojektes über die monetäre Integration von fünf mittel- und osteuropäischen EU-Beitrittskandidaten (Polen, Tschechische Republik, Ungarn, Slowenien und Estland). Das hier vorgestellte Kapitel geht auf die...

Despite descriptive empirical evidence on start-up numbers and survival rates of young firms, the interaction of market entry decisions and reactions of incumbent competitors is still insufficiently understood in the entrepreneurship literature. Repeated games offer a suitable theoretical...

Financial literature discusses the motives for trade credit provision by suppliers in depth. However, there is no empirical evidence of the effect of granting trade credit on the profitability of small and medium-sized firms. We examine the profitability implications of providing financing to...

Accounts receivable consists of amounts from customers. Companies are required to make ongoing estimates related to the collectability of accounts receivables and to maintain an allowance for estimated losses due to customers’ inability to make the payments. Changes in economic conditions, in...

В статье детально проанализировано современное состояние и определены основные проблемы методологии учета дебиторской задолженности в Украине. Автором...

In the article the efficiency of accounts receivable management on cargo motor transportation enterprises is analyzed using the method of statistical analysis, namely middle descriptions of variation row of account receivable of cargo motor transportation enterprises are analysed; the analysis of...

Статья посвящена проблеме финансовой устойчивости экономической системы региона. Дано толкование категории финансовой устойчивости, рассматривается ее...

The basic financial purpose of an enterprise is the maximization of its value. Trade credit management should also contribute to the realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume book profit maximization...

We develop a model of the period-by-period maintenance cost and interest income accumulation resulting from charges to a system of accounts receivable, and establish conditions under which the present value of the expected profit generated by the charges reaches its greatest attainable levels....