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Account receivable management across Industrial sectors in Ghana; analyzing the economic effectiveness and efficiency

Author

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  • Tweneboah Senzu, Emmanuel
  • Ndebugri, Haruna

Abstract

Since account receivable constitute a significant portion of current assets in manufacturing and wholesale firms, the study aimed at investigating trade credit and principles adopted by firms in the management of account receivables across the industrial sectors in Ghana. This enabled the study to examined strengths and weaknesses in account receivable strategies by firms in Ghana and recommend economically effective and efficient practice

Suggested Citation

  • Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2017. "Account receivable management across Industrial sectors in Ghana; analyzing the economic effectiveness and efficiency," MPRA Paper 80014, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:80014
    as

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    References listed on IDEAS

    as
    1. 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.
    2. Bhaskar Dutta & Hans Peters & Arunava Sen, 2008. "Strategy-proof cardinal decision schemes," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 30(4), pages 701-702, May.
    3. Emery, Gary W., 1984. "A Pure Financial Explanation for Trade Credit," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 19(3), pages 271-285, September.
    4. Smith, Janet Kiholm, 1987. "Trade Credit and Informational Asymmetry," Journal of Finance, American Finance Association, vol. 42(4), pages 863-872, September.
    5. Hunt, Alister & Moyer, Susan E. & Shevlin, Terry, 1996. "Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 339-374, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Account receivable managements; account receivable policy; Trade credit; Finance;
    All these keywords.

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other

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