Tracking the Credit Collection Period of Malaysian Small and Medium-Sized Enterprises
- Nasruddin Zainudin
Abstract
Profits of a company depend upon its frequency of reinvestment, or turnover, of its capital. Frequent turnover would notbe possible if collections are slow as they deny the company the use of its own capital. Credit collection period is, therefore,
an important factor that may influence a company’s overall performance. Hence, this study explores the average collection
period profile of 279 small and medium-sized manufacturing companies in Malaysia using the companies’ financial statements
from 1999 through 2002. This paper also examines if different industry sector has different collection period. Then the
study relates the average collection period to company financial performance as measured by operating profit on total
assets. Finally, the study investigates if there is any relationship between collection period and company size. These
relationships are then examined again after taking industry sub-sector into consideration.
- Full Text: PDF
- DOI:10.5539/ibr.v1n1p78
This work is licensed under a Creative Commons Attribution 4.0 License.
Journal Metrics
h-index (January 2024): 102
i10-index (January 2024): 947
h5-index (January 2024): N/A
h5-median(January 2024): N/A
( The data was calculated based on Google Scholar Citations. Click Here to Learn More. )
Index
- Academic Journals Database
- ACNP
- ANVUR (Italian National Agency for the Evaluation of Universities and Research Institutes)
- CNKI Scholar
- COPAC
- CrossRef
- EBSCOhost
- EconBiz
- ECONIS
- EconPapers
- Elektronische Zeitschriftenbibliothek (EZB)
- EuroPub Database
- Excellence in Research for Australia (ERA)
- Genamics JournalSeek
- Google Scholar
- Harvard Library
- IBZ Online
- IDEAS
- Infotrieve
- Kobson
- LOCKSS
- Mendeley
- MIAR
- Norwegian Centre for Research Data (NSD)
- PKP Open Archives Harvester
- Publons
- Qualis/CAPES
- RePEc
- ResearchGate
- ROAD
- Scilit
- SHERPA/RoMEO
- SocioRePEc
- Technische Informationsbibliothek (TIB)
- The Keepers Registry
- UCR Library
- Universe Digital Library
- ZBW-German National Library of Economics
- Zeitschriften Daten Bank (ZDB)
Contact
- Kevin DuranEditorial Assistant
- ibr@ccsenet.org