A longitudinal survey on capital budgeting practices
Article Abstract:
A longitudinal survey of capital budgeting practices in 100 large British companies between 1975 and 1992 was conducted. This study provides a more significant comparison of developments in investment approaches over time. Moreover, it illuminates on the area of capital budgeting which tends to be confusing as a result of earlier surveys depending on various research designs and getting low response rates. Results of the survey demonstrate an increase in the use of sophisticated capital budgeting techniques.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1996
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Credit management: an examination of policy choices, practices and late payment in UK companies
Article Abstract:
Research finds that larger companies are less likely to use outside services to manage their credit than smaller companies. Variations in credit policy can provide explanations in late payment and variation in number of days payments are late.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2001
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Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents
Article Abstract:
A study is presented on trade credit terms in the United States, United Kingdom, and Australia. Article discusses the reduction of informational asymmetries between buyers and sellers and the practice of discriminatory pricing.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2005
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