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Refining measures to improve performance measurement of the accounts receivable collection function

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  • Philip Leitch
  • Dawne Lamminmaki

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Suggested Citation

  • Philip Leitch & Dawne Lamminmaki, 2009. "Refining measures to improve performance measurement of the accounts receivable collection function," Discussion Papers in Accounting accounting:200901, Griffith University, Department of Accounting, Finance and Economics.
    • Handle: RePEc:gri:apaper:accounting:200901
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    File URL: https://research-repository.griffith.edu.au/bitstream/handle/10072/390422/2009-01-refining-measures-to-improve-performance-measurement-of-accounts-receivable-collection-function.pdf
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    References listed on IDEAS

    as
    1. Cotter, Richard V., 1973. "Comment: A General Model for Accounts-Receivable Analysis and Control," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 8(2), pages 219-221, March.
    2. Richard Pike & Nam Sang Cheng & Karen Cravens & Dawne Lamminmaki, 2005. "Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5-6), pages 1197-1236.
    3. Richard Pike & Nam Sang Cheng & Karen Cravens & Dawne Lamminmaki, 2005. "Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1197-1236, June.
    4. Benishay, H, 1965. "Managerial Controls Of Accounts Receivable - A Deterministic Approach," Journal of Accounting Research, Wiley Blackwell, vol. 3(1), pages 114-132.
    5. Richard Pike & Nam Sang Cheng, 2001. "Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(7&8), pages 1013-1042.
    6. Greet Asselbergh, 1999. "A Strategic Approach on Organizing Accounts Receivable Management: Some Empirical Evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 3(1), pages 1-29, March.
    7. Lewellen, Wilbur G. & Edmister, Robert O., 1973. "A General Model for Accounts-Receivable Analysis and Control," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 8(2), pages 195-206, March.
    8. Richard Pike & Nam Sang Cheng, 2001. "Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(7‐8), pages 1013-1042, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounts receivable management; Performance measurement; Financial management; Ratios;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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