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Analysis of institutional authors

Flores-Ureba SAuthorPlaza-Casado PAuthorSánchez-De Lara MáAuthorGómez-Ortega ACorresponding Author

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Factoring, Leasing and Confirming for Entrepreneurs

Publicated to:Contributions To Finance And Accounting. Part F1284 39-53 - 2023-01-01 Part F1284(), DOI: 10.1007/978-3-031-33994-3_4

Authors: Flores-Ureba S; Plaza-Casado P; Sánchez-de Lara MÁ; Gómez-Ortega A

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Abstract

The sources of financing selected to support and develop a business are a key element during the different stages of a company’s life. In this sense, in a company’s financial planning process, it is essential to determine its financing needs to achieve the company’s general objectives and, specifically, its financial objectives. In this chapter, factoring and leasing are studied as financial tools for a company’s cash management and as widely used sources of financing. Factoring is a combination of different services, ranging from risk hedging through collection and recovery management to invoice portfolio control. Leasing is characterized by the fact that a party (the lessor) assigns the use and enjoyment of an asset through the payment of periodic installments that include the cost of the assignment plus interest and expenses. Some of their main advantages and disadvantages are presented, as well as the different types of factoring and leasing that can be found. Finally, a specific section is included on confirming as a supplier payment management system that allows the collection of invoices before the agreed due date (maturity date). © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Keywords

ConfirmingEntrepreneurshipFactoringFinancing sourcesLeasing

Quality index

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-05-29:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 15 (PlumX).

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (Flores Ureba, Sandra) and Last Author (Gómez Ortega, Alba).

the author responsible for correspondence tasks has been Gómez Ortega, Alba.