The Impact of Financial Leasing on Accounts Receivable: Evidence from China's Equipment Manufacturing Industry

机译：融资租赁对应收账款的影响：来自中国装备制造业的证据

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摘要

In this paper, we employ panel data model to discuss the determinants of accounts receivable, and mainly analyze the impact between financial leasing and accounts receivable in China's equipment manufacturing industry. We find that financial leasing has a positive significant impact on accounts receivable. Furthermore, the result also shows that the more specific the firm, the more accounts receivable it has.

机译：在本文中，我们采用面板数据模型来讨论应收账款的决定因素，并主要分析融资租赁和应收账款对中国装备制造业的影响。我们发现融资租赁对应收账款具有积极的显着影响。此外，结果还表明，公司越具体，应收账款就越多。

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来源
《International Conference on Economic Management and Model Engineering》|2019年|33-36|共4页
会议地点 Malacca(MY)
作者
Chengke Zhu; Yuzan Dai; Yingning Wu;
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作者单位

Hefei University;

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原文格式 PDF
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中图分类
关键词
leasing; manufacturing industries; organisational aspects;

机译：租赁制造业;组织方面;

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The Impact of Financial Leasing on Accounts Receivable: Evidence from China's Equipment Manufacturing Industry

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