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| Tekijä: | Niskanen, J. Niskanen, M. |
| Otsikko: | Accounts receivable and accounts payable in large Finnish firms´balance sheets: what determines their levels? |
| Lehti: | Liiketaloudellinen aikakauskirja
2000 : VOL. 49:4, p. 489-503 |
| Asiasana: | Accounts Balance sheets Large businesses Finland |
| Kieli: | eng |
| Tiivistelmä: | This study empirically examines the determinants of Finnish listed firms´accounts receivable and accounts payable. The results show that accounts receivable are most likely to be affected by the firms´incentive to use trade credit as a means of price discrimination. Increases in the interest rate level also increase the amount of accounts receivable through increased demand for trade credit. The most important determinants for the level of accounts payable appear to be the supply of trade credit, firm size, interest rate level, the ratio of current assets to total assets, and insufficient internal financing. |
SCIMA