Concepedia

Accounts Payable

Accounts Payable is a current liability account in financial accounting that represents an entity’s legally enforceable obligations to pay external suppliers for goods and services acquired on credit within the normal operating cycle, as recorded and controlled through the accounting information system.

32

Publications

1.3K

Citations

72

Authors

35

Institutions

Publications per year

2017–2026

9

Variants

Ap

Parents

Children

Publications

32

Corporate trade credit and inventories: New evidence of a trade-off from accounts payable and receivable

Spiros Bougheas, Simona Mateut, Paul Mizen · Journal of Banking & Finance · 2008 · 293 citations

, , +14

Expert opinion [accounting]

Guido L. Geerts, W. E. J. McCarthy · IEEE Intelligent Systems and their Applications · 1999 · 142 citations

, , +11

A dynamic perspective on the determinants of accounts payable

Pedro J. García‐Teruel, Pedro Martínez Solano · Review of Quantitative Finance and Accounting · 2009 · 96 citations

, , +12

How does working capital management affect the profitability of Vietnamese small- and medium-sized enterprises?

Hien Thu Tran, Malcolm Abbott, Chee Jin Yap · Journal of Small Business and Enterprise Development · 2017 · 82 citations

, , +13

Xenoservers: accountable execution of untrusted programs

Dan Reed, Ian Pratt, Paul B. Menage et al. · 2003 · 81 citations

, , +6

1–5 of 32

Authors

72

  1. VS
    Vyas Sekar

    Carnegie Mellon University, United States

    1 publications · 42 citations

    1

    h-index

  2. PM
    Paul Mizen

    University of Nottingham, United Kingdom

    1 publications · 293 citations

    1

    h-index

  3. DC
    David Cutler

    Harvard University, United States

    1 publications · 34 citations

    1

    h-index

  4. WE
    W. E. J. McCarthy

    Michigan State University, United States

    1 publications · 142 citations

    1

    h-index

  5. HK
    Haim Kedar‐Levy

    Ben-Gurion University of the Negev, Israel

    1 publications · 15 citations

    1

    h-index

1–5 of 72

Institutions

35

  1. University of New Brunswick

    Fredericton, Canada

    1 h-index

    2 publications

    50 citations

  2. Stony Brook University

    Stony Brook, United States

    1 h-index

    1 publications

    42 citations

  3. Monash University

    Melbourne, Australia

    1 h-index

    2 publications

    44 citations

  4. College of Accounting

    Ljubljana, Slovenia

    1 h-index

    1 publications

    142 citations

  5. Cape Peninsula University of Technology

    Cape Town, South Africa

    1 h-index

    2 publications

    22 citations

  6. Swinburne University of Technology

    Melbourne, Australia

    1 h-index

    3 publications

    246 citations

  7. Texas A&M University – Corpus Christi

    Corpus Christi, United States

    1 h-index

    1 publications

    29 citations

  8. University of Pembangunan Nasional Veteran Jawa Timur

    Surabaya, Indonesia

    1 h-index

    2 publications

    20 citations

1–8 of 35

Venues

  1. 2

    h-index

  2. Journal of Banking & Finance

    2 publications · 340 citations

    2

    h-index

  3. Multidisciplinary Reviews

    1 publications · 16 citations

    1

    h-index

  4. Accounting Historians Journal

    AHJ · 1 publications · 11 citations

    1

    h-index

  5. Information & Management

    1 publications · 29 citations

    1

    h-index

1–5