Abstract
 In international trade, the seller who will send goods to other countries and buyer price of be bought want sure that party contract fulfill its debts properly. The letter credit is an institution aims provide this. A a made by person has purchased goods, upon submission certain documents determined seller, making with bank ensure payment debt. supervisor opens credit. beneficiar...

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This paper examines the choice of asset valuation rules from a managerial control perspective. A manager creates value for a rm through his e ort choices. To support its operating activities, the rm also engages in nancing activities such as credit sales to its customers. Since such nancing activities merely change the pattern of cash ows across periods, an optimal compensation scheme must shie...

Abstract In order to explore the relationship between credit, brand, service recovery and merchandise sales in online transactions, based on web crawler technology regression analysis methods, paper empirically analyzes co-influence of brand volume by using data Baijiu Tmall platform. The research results show that seller credit score has a significant positive effect volume; Merchandise no imp...

We examine shareholder wealth implications of supplying financing to customers. Robust results suggest that excess returns and changes in trade receivables are directly and significantly related. Further evidence indicates the value of receivables is higher for suppliers with stronger motives relating to operating and contracting costs. The results also suggest a discounted value of receivables...

Time series data commonly occur when variables are monitored over time. Many real-world applications involve the comparison of long time series across multiple variables (multi-attributes). Often business people want to compare this year’s monthly sales with last year’s sales to make decisions. Data warehouse administrators (DBAs) want to know their daily data loading job performance. DBAs need...

Abstract Two intermediary-based factors—a corporate bond dealer inventory measure and a broad intermediary distress measure—explain more than 40$\%$ of the puzzling common variation in credit spread changes beyond canonical structural factors. A simple model with partial market segmentation accounts for factors’ explanatory power delivers three further implications empirical support. First, whe...

In practices, the supplier may simultaneously offer the customer: (1) a permissible delay in payments to attract new customers and increase sales, and (2) a cash discount to motivate faster payment and reduce credit expenses. Since all cash outflows related to inventory control that occur at different points of time have different values, we use the discount cash-flow (or DCF) approach to esta...

Alessandro Paletto1, Fabrizio Ferretti2, Isabella De Meo1, Paolo Cantiani3 and Marco Focacci4 1Agricultural Research Council – Forest Monitoring and Planning Research Unit (CRA-MPF), Villazzano di Trento 2Agricultural Research Council – Apennine Forestry Research Unit (CRA-SFA), Isernia 3Agricultural Research Council – Research Centre for Forest Ecology and Silviculture (CRA-SEL), Arezzo 4Land ...