| Summary: | 碩士 === 國立臺灣大學 === 經濟學研究所 === 102 === When the age of Credit transactions comes, accounts receivables generate. Accounts receivables increase from trade on credit terms of sales revenue, and decrease due to accounts recovered or written off. Therefore, the existence of accounts receivables implicit true state revenues and the implementation of the internal control system effectiveness. The business conditions and financial structure can be evaluated by accounts receivables, even the financial risk of enterprise.
With generated accounts receivables, the factoring business has become more popular among international trade in recent years. The business can not only reduce the risk of bad debt and finance, but also beautify the financial statements in different ways. Therefore, accounts receivable reports are very important to internal and external corporate users.
Determinants of accounts receivable, including the financial side, the overall economic side, the industrial, noodles and operating policies, so this study uses OLS and panel data empirical research methods, based on empirical results show that net sales, allowance, net operating cycle, liabilities, economy and industry, all have significant influence on the accounts receivable.
|
|---|
