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Customer credit management of companies in financial difficulty and indirect costs of bankruptcy: the case of French TPE
[Gestion du crédit client des sociétés en difficulté financière et coûts indirects de faillite : le cas des TPE françaises]

Author

Listed:
  • Philippe Du Jardin

    (Edhec Business School - Edhec - EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Eric Severin

    (IAE Lille - IAE Lille University School of Management - Lille - Université de Lille)

  • Philippe Luu

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

Abstract

This paper deals with the trade receivable policy for VSE (very small businesses) in difficulty. This policy is a tradeoff between the firm's willingness to gain sales and the firm's need cash. We highlight that firms increase trade receivables when they have profitability problems, but reduce trade receivables when they have cash flow problems. Moreover, we highlight that the decrease of trade receivable for firms in distress has a negative influence on performance.

Suggested Citation

  • Philippe Du Jardin & Eric Severin & Philippe Luu, 2015. "Customer credit management of companies in financial difficulty and indirect costs of bankruptcy: the case of French TPE [Gestion du crédit client des sociétés en difficulté financière et coûts ind," Post-Print hal-01466278, HAL.
    • Handle: RePEc:hal:journl:hal-01466278
    DOI: 10.3917/rsg.273.0083
    as

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