Bibliographie

Hawkins D., The Business of Factoring, McGraw Hill Book Co: New York, 1993.

Mian S et Smith C.W., « Accounts Receivable Management Policy: Theory and Evidence », The Journal of Finance, vol. 47, 1992, pp. 169-201.

Smith J.K., Schnucker C., « An Empirical Examination of Organisational Structure: The Economics of the Factoring Decision », Journal of Corporate Finance, vol. 1, n° 1, 1994, pp. 119-138.

Soufani K. (2002), « The Decision to Finance Account Receivables: The Factoring Option », Managerial and Decision Economics, vol 23, 2002, pp. 21-32.