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毕业论文要用,关于中小企业应收账款管理,关键词:SME,accountsreceivablemanagement(accountsreceivable)请热心人帮忙找三篇... 毕业论文要用,关于中小企业应收账款管理,
关键词:SME ,accounts receivable management (accounts receivable)
请热心人帮忙找三篇左右的外文参考文献,谢了啊!!
邮箱是 yuegui_1024@163.com
最好是能下载到国外文献数据库里面的文章。。。
感谢一楼的童鞋,不过还是中文文献
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斋俊8U
2011-01-08 · TA获得超过3560个赞
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littletwo91
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1.STERLING FACTORS IN THE SMALLER COMPANY
Liza Casabona. WWD. New York: Sep 19, 2005. Vol. 190, Iss. 61; p. 22 Abstract Full text Mark this document

2.Physician, heal thyself: use financial benchmarks to improve accounts receivable management.
Fertility and Sterility, Volume 76, Issue 3, Supplement 1, September 2001, Page S148
D.E Kemp

A contractor's analysis of the likelihood of payment of claims
Type: Research paper
Author(s): David G. Carmichael, Maria C.A. Balatbat
Source: Journal of Financial Management of Property and Construction Volume: 15 Issue: 2 2010
| View HTML | View PDF (105kb) | Abstract | Related items | Reprints & permissions
Abstract

Purpose – The purpose of this paper is to present an original model, and one of practical use, for a contractor's internal analysis of the likelihood of late and incomplete payments, in an uncertain payment environment. Payments typically dominate the thinking of a contractor and the way a contractor operates. The model applies equally to subcontractors, suppliers and consultants.

Design/methodology/approach – The model is based on Markov chains, specially adapted to the problem, where the states are defined as the period of time by which the payment is overdue. In addition, there are special states corresponding to claims that have been paid, and those that need resolution. Transitions between states reflect the payment characteristics on the project (which itself depends on the type of project and the owner-contractor relationship).

Findings – Real project data confirm the validity of the model. Output from the model can be shown to agree with actual contractor payment data. The output is in terms of probability of payment by a certain date, and mean time to payment for amounts owing. Such information assists the contractor in its financial management practices.

Practical implications – The paper gives a summary approach for contractors. A strength and paradox of the model is its simplicity in usage, yet it overlies hidden more extensive mathematics, which might generally not be known or is necessary to be known to contractors. The model analysis feeds into the contractor's cash flow calculations, overall project risk analysis and accounting procedures.

Originality/value – The paper represents an original contribution to the modelling and analysis of contractor payments.

2 Select Item 2: Bootstrapping and the financial condition of small firms
Type: Research paper
Author(s): Jay J. Ebben
Source: International Journal of Entrepreneurial Behaviour & Research Volume: 15 Issue: 4 2009
| View HTML | View PDF (104kb) | Abstract | Related items | Reprints & permissions
Abstract

Purpose – The purpose of this paper is to investigate relationships between financial condition and the use of bootstrapping in small firms.

Design/methodology/research – A total of 901 manufacturing firms were selected from a comprehensive financial database containing income statement and balance sheet records. Surveys were sent to each of these firms and 186 firms returned usable surveys. Survey responses on bootstrapping techniques were compared with financial data for these 186 firms. Both the initial financial status and the financial status of these firms two years later were analyzed.

Findings – The results indicate that highly levered, illiquid, and underperforming firms were more likely to use certain bootstrapping methods than other firms, and that the methods they used may have been detrimental to future firm performance.

Research limitations/implications – The findings support a resource dependence model and raise questions as to why financially constrained firms chose to use particular bootstrapping methods. Generalizability of the study is limited due to the homogeneous sample of manufacturing firms and due to the sample and recall biases associated with surveys.

Practical implications – Small business owners should understand the options available for bootstrapping as well as the importance of proactive as opposed to reactive financial strategy.

Originality/value – This is one of the first empirical studies that investigates the relationship between financial condition and bootstrapping, and it provides insight into how and when small firms bootstrap as well as some potential implications of bootstrapping on firm outcomes.

3 Select Item 3: Creative restruction – how business services drive economic evolution
Type: General review
Author(s): Jochen Wirtz, Michael Ehret
Source: European Business Review Volume: 21 Issue: 4 2009
| View HTML | View PDF (128kb) | Abstract | Related items | Reprints & permissions
Abstract
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