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Featured publication
Supply Chain Finance Barometer 2018/2019

The SCF Barometer is a joint initiative of the Supply Chain Finance Community and PwC. It is a survey aimed at mid to large corporate that investigate the status of the SCF market. The 2018-2019 edition provides an extremely useful ‘snapshot’ based on those actually planning or operating SCF programmes enabling us to reflect where the Supply Chain Finance industry has come from, its current reality and highlights the factors, which will influence and shape the industry’s future direction.

Featured publication
Supply Chain Finance and its Accounting Treatment

In the modern Supply Chain Finance landscape, Reverse Factoring is one of the most consolidated business model for working capital financing. However, accounting treatment of Reverse Factoring might affect the balance sheet of large corporate, with disruptive consequences for the programme as a whole.

The effect of mandatory audit partner rotation on (perceived) earnings quality of Dutch publicly listed companies


Future-Flow Securitization Rating Methodology

In a future-flow securitization, a company issues a debt instrument whose repayment of principal and interest to investors is secured by payments on future receivables the company expects to generate through its normal course of operation. The typical future-flow originator of the receivables has been an operationally strong company domiciled in an emerging market country.

Analyzing Innovative Model of the Small and Medium Enterprise Financing: Supply Chain Financing

The Small and Medium Enterprises (SMEs) in the national economy play an irreplaceable role in solving the employment and achieving social stability. The credit is discriminative and the financing is difficult.

The effects of client management concessions and ingratiation attempts on auditors’ trust and proposed adjustments

Abstract Prior research suggests client management often has incentives to achieve higher earnings. One way management can try to achieve incentives is by reducing the level of proposed audit adjustments before end-of-audit negotiations.


Project Finance in Theory and Practice – Designing, Structuring, and Financing Private and Public Projects

This book presents comprehensive coverage of project finance in Europe and North America. The Second Edition features two new case studies, all new pedagogical supplements including end-of-chapter questions and answers, and insights into the recent market downturn.

Factoring, reverse factoring and other tools for access to finance


Supply Chain Finance : Key Issues and Future Vision

Sourcing from LCCs has boosted global trade worldwide over the past decade with a significant shift in manufacturing towards Eastern Europe and Asia

Passport to Liquidity – Sizing the Cross-Border Supply Chain Finance Market in Europe

The market for cross-border supply chain finance (SCF), serving the supply chains of larger companies…