The decision to finance account receivables: the factoring option

Soufani, Khaled (2002) The decision to finance account receivables: the factoring option Managerial and Decision Economics, 23 (1). pp. 21-32. ISSN 1099-1468

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Factoring is a financial service enabling enterprises to sell their accounts receivable to a factoring company in exchange for cash. The market for factoring in the UK has been growing at substantial rates and most banking institutions are now actively involved in providing this service. Little research on the factoring market currently exists and so this paper'seeks to profile the determinants influencing decision making in the UK factoring industry. Using data from an interview-based survey, this paper establishes that the decision to purchase an enterprise's accounts receivable is influenced by the enterprise's size, type of product or service it offers, industry, sector, age, type of customers, financial statement, the management team, operational suitability, collectability and credit notes. Copyright © 2002 John Wiley & Sons, Ltd.

Item Type: Journal article
Subjects: L000 Social Sciences > L100 Economics
DOI (a stable link to the resource): 10.1002/mde.1046
Faculties: Brighton Business School
Depositing User: business editor
Date Deposited: 22 Feb 2008
Last Modified: 08 Mar 2013 12:44

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