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A Study of Australian Trade Credit Management Outsourcing Practices

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  • Dawne Lamminmaki
  • Chris Guilding

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  • Dawne Lamminmaki & Chris Guilding, 2004. "A Study of Australian Trade Credit Management Outsourcing Practices," Australian Accounting Review, CPA Australia, vol. 14(32), pages 53-62, March.
    • Handle: RePEc:bla:ausact:v:14:y:2004:i:32:p:53-62
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2004.tb00283.x
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    References listed on IDEAS

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    1. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    2. Barbara Summers & Nicholas Wilson, 2000. "Trade Credit Management and the Decision to Use Factoring: An Empirical Study," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 27(1&2), pages 37-68.
    3. Klein, Benjamin & Crawford, Robert G & Alchian, Armen A, 1978. "Vertical Integration, Appropriable Rents, and the Competitive Contracting Process," Journal of Law and Economics, University of Chicago Press, vol. 21(2), pages 297-326, October.
    4. Sopranzetti, Ben J., 1998. "The economics of factoring accounts receivable," Journal of Economics and Business, Elsevier, vol. 50(4), pages 339-359, July.
    5. Shehzad L. Mian & Clifford W. Smith, 1994. "Extending Trade Credit And Financing Receivables," Journal of Applied Corporate Finance, Morgan Stanley, vol. 7(1), pages 75-84, March.
    6. Besley, Scott & Osteryoung, Jerome S, 1985. "Survey of Current Practices in Establishing Trade-Credit Limits," The Financial Review, Eastern Finance Association, vol. 20(1), pages 70-82, February.
    7. Mian, Shehzad L & Smith, Clifford W, Jr, 1992. "Accounts Receivable Management Policy: Theory and Evidence," Journal of Finance, American Finance Association, vol. 47(1), pages 169-200, March.
    8. Colbert, Gary J. & Spicer, Barry H., 1995. "A multi-case investigation of a theory of the transfer pricing process," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 423-456, August.
    9. Slater, Stanley F. & Narver, John C., 1994. "Market orientation, customer value, and superior performance," Business Horizons, Elsevier, vol. 37(2), pages 22-28.
    10. Smith, Janet Kiholm & Schnucker, Christjahn, 1994. "An empirical examination of organizational structure: The economics of the factoring decision," Journal of Corporate Finance, Elsevier, vol. 1(1), pages 119-138, March.
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    Cited by:

    1. Zainudin Nasruddin & Regupathi Angappan, 2010. "Manufacturing SMEs' Credit Collection Period and its Determinants: Some Evidence from Malaysia," Folia Oeconomica Stetinensia, Sciendo, vol. 9(1), pages 83-104, January.

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