Issue №3, 2017

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The overdue accounts receivables of companies as financial instrument of the shadow economy

 

A. A. Sofina, Federal State-Funded Educational Institution of Higher Education «Katanov Khakass State University» (Abakan, Russia)

Full article 

The article discusses the current accounts receivable and payable of the domestic organizations. More detailed analysis is carried out of overdue receivables of the firms. The established practices of mutual non-payments are revealed and the variety of reasons of emergence of debts of the companies is considered. Branch specifics of growth of arrears are estimated, and also the special attention is paid to the problems and consequences of overdue payments during the crisis periods. It is established that in Russia the overdue receivables are connected with the one-day companies, registered for cashing.

Keywords: accounts receivable management, overdue receivables, problems of non-payments, shadow economy, short-lived firm, one-day company.

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For citation: Sofina A. A. The overdue accounts receivables of companies as financial instrument of the shadow economy // Corporate governance and innovative economic development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Capital of Syktyvkar State University. 2017. № 3. P. 69-76.