1
PhD Student at Shahid Bahonar University of Kerman, Iran
2
Associate Professor of Shahid Bahonar University of Kerman, Iran
Abstract
Credit sale is a significant portion of working capital. Determining the credit sale amount is always an important concern of corporate executives in managing resources and consumption. This study followed qualitative method and used valid and reliable structured questionnaire.The results showed that managers use internal factors such as working capital, current ratio, quick ratio, profit margin and sales growth to determine credit sale amount. In addition they use some external factors such as, seasonal depression, bank financing conditions, the exclusivity, customer's profitability, liquidity and leverage of customer.
Akglaghi Yazdinejad, E., & Bahar Moghadam, M. (2019). Providing Conceptual Model for Internal and External Factors Affecting Credit Sale. Accounting and Auditing Research, 11(41), 163-182.
MLA
Esmaeil Akglaghi Yazdinejad; Mahdi Bahar Moghadam. "Providing Conceptual Model for Internal and External Factors Affecting Credit Sale". Accounting and Auditing Research, 11, 41, 2019, 163-182.
HARVARD
Akglaghi Yazdinejad, E., Bahar Moghadam, M. (2019). 'Providing Conceptual Model for Internal and External Factors Affecting Credit Sale', Accounting and Auditing Research, 11(41), pp. 163-182.
VANCOUVER
Akglaghi Yazdinejad, E., Bahar Moghadam, M. Providing Conceptual Model for Internal and External Factors Affecting Credit Sale. Accounting and Auditing Research, 2019; 11(41): 163-182.
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