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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 1, Year 2018| ASSETS BASED LENDING: THE ADVANTAGES AND DISADVANTAGES OF FACTORING | 
Download | | Author(s): Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2018.615 | | Abstract: In the current context in which businesses are increasingly concerned with resorting to alternative sources of funding, factoring has become an increasingly used and diffused tool in the economic and financial environment. Starting from the definition of the factoring concept, the paper proposes a more comprehensive approach to this type of operations, treating and analysing the types of factoring, in particular the factoring with and without regress, the ways of deployment, the details of each stage of the operation mechanism, the costs and risks to which those involved in the operation are exposed. | | Keywords: Factoring, Incomes And Costs Of The Factoring Operations, The Factoring Market, Factoring With Regress And Factoring Without Regress | References:
Books
1. Enciu, A., Ghencea, S. (2009). Produse ?i Servicii Bancare, ASE House, Bucharest.
2. Lumby, S., Jones, C. (2003). Corporate Finance: Theory And Practice, 7th Edition, Thomson High Holborn, London.
3. Molico, T., Wunder, E. (2014). Factoringul, Alternativ? Modern? De Finan?are, CECCAR, Bucharest.
4. Turnbull, P.W. (2007). Corporate Attitudes Towards Bank Services. Department Of Management Sciences, England.
Article From Journals
5. B?rbu??-Mi?u, N. (2013). Factoring – Alternative Of Short-Term Financing For Companies, Risk In Contemporary Economy, Dunarea De Jos University Of Galati, Faculty Of Economics And Business Administration, 166-171, Retrived December 20, 2017 From Https://econpapers.repec.org/RePEc:ddj:fserec:y:2013:p:166-171.
6. Klapper, L. (2006). The Role Of Factoring For Financing Small And Medium Enterprises. Journal Of Banking & Finance, 30, 3111–3130
7. Mihalciuc, C.C. & Steclaru R. (2017). Analiza Rentabilit??ii Opera?iunii De Factoring La O Entitate Economic?, European Journal Of Accounting, Finance & Business,V, Special Issue/December, 37-54. Retrieved January 02, 2018 From Http://accountingmanagement.ro/getpdf.php?paperid=15_4.
8. Roller, A., Zubic, A. (2015). Necesitatea ?i Avantajele Finan??rii Prin Opera?iuni De Factoring în Republica Moldova, Analele ASEM, Edition XIII. No.1, 95-100.
9. Soufani, K. (2002). On The Determinants Of Factoring As A Financing Choice: Evidence From The UK. Journal Of Economics And Business, No. 54, Pp. 239-252.
10. Spasi?, I., Bejatovi?, M. (2012). Duki?-Mijatovi? M. Factoring - Instrument Of Financing In Business Practice –some Important Legal Aspects. Economic Research - Ekonomska Istraživanja, 25, 191–211.
Article From Conference Volume
11. Grigoroi, L. & Covaliov-Rusu, G. (2017, May, 17). Factoring As A Form Of Modern Commerce: Realities Trends, Solitions, Paradigme Financiar-Contabile în Viziunea Tinerilor Cercet?tori, Chisinau, 8-12.
Thesis/master Published Online
12. Goverde, E. (2016). Asset Based Lending The Benefits Of Factoring (masters Degree), Eindhoven University Of Technology. Retrieved January 3, 2018 From Https://pure.tue.nl/ws/files/46933570/845024-1.pdf.
13. Mazzeo, J. V., Moyano-Ruiz, M. L. & Nara, C. N. (2012). Factoring: Liquidez Para Las Empresas, (doctoral Thesis) Universidad Nacional De Cuyo, Mendoza.
14. Rus, A. V. (2010). Finan?area Prin Factoring: Mecanisme, Costuri ?i Riscuri, (doctoral Thesis Summary) Babes Bolyai University, Cluj Napoca, Romania.
Legislation
15. Order No. 4160/2015 Of 31 December 2015 Regarding The Modification And Completion Of Some Accounting Regulations, Published In: Official Gazette No. 21 Of 12 January 2016.
Retrieved January 09, 2018 From Https://static.anaf.ro/static/10/Anaf/legislatie/OMFP_4160_2015.pdf.
Magazine Article
16. Ilie, V. & Teodorescu M. (2004). Factoringul – Modalitate De Ameliorare A Lichidit??ii întreprinderii, Tribuna Economic? Magazine, 15(36), 40-41.
17. Oprean, D. (2015). Factoringul – Form? Modern? De Comer?, Finan?e Publice ?i Contabilitate Magazine, 9.
Newspapers/ Newspapers From Internet
18. Bellu, C. (2018, September 10). Pia?a De Factoring A Dep??it 2,2 Miliarde De Euro în Primul Semestru Din 2018, Plus 13%, Financiar, Bank And Insurance Section. Retrieved January 19, 2018 From Https://www.zf.ro/banci-si-asigurari/piata-de-factoring-a-depasit-2-2-miliardede-euro-in-primul-semestru-din-2018-plus-13-17514400.
19. Asociatia Romana De Factoring: ARF. Retrieved From: Www.asociatiadefactoring.ro/, [accessed At January 02, 2018]
20. Graham, T. (2018). Factoring: Funding Secret Of The Giants, Edwardlowe Foundation. Retrieved January 12, 2018 From Https://edwardlowe.org/factoring-funding-secret-of-thegiants-2/.
Internet Source
21. Https://www.excelsiorgrowthfund.org/business_resources/True-Cost-of-Factoring-as-aShort-Term-Business-Loan_78_resource.htm [accessed At January 02, 2018].
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