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Keywords: Factoring
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Journal Articles
Journal:
Managerial Finance
Managerial Finance 1–16.
Published: 09 June 2026
...Francisco Silva; Jorge Mota; Mara Teresa da Silva Madaleno Purpose This study examines within-firm associations between factoring use and firms' financial ratios, with the aim of understanding its accounting implications for corporate financial statements. Design/methodology/approach Using...
Journal Articles
Journal:
Managerial Finance
Managerial Finance (2009) 35 (10): 885–903.
Published: 28 August 2009
...Giulio Tagliavini; Alessandro Carretta; Franco Fiordelisi; Stefano Monferrà Purpose The purpose of this paper is to analyse the creation of shareholder value (SHV) created by non‐depository financial institutions and, especially, by leasing and factoring (L&F) companies. Design/methodology...
