Keywords: Late payment
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Journal Articles
Journal of Small Business and Enterprise Development (2011) 18 (4): 732–747.
Published: 25 October 2011
... are a key in this cash conversion cycle; Wilson (2008) reports evidence that working capital management and late payment problems are a primary cause of small business failure. Whilst firms may have sound business reasons for granting trade credit (Paul and Boden, 2008), the time lag between sales...

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