Financial Instruments for Mitigating Late Payment: A Systematic Literature Review of Factoring and Reverse Factoring
DOI:
https://doi.org/10.22478/ufpb.2318-1001.2024v12n2.69651Resumo
Objetivo: O objetivo deste estudo é realizar uma análise bibliométrica e revisão sistemática da literatura sobre o uso dos instrumentos financeiros de factoring e reverse factoring (RF) na mitigação dos atrasos de pagamento corporativos.
Fundamento: O cumprimento dos prazos de pagamentos é uma questão relevante e atual que preocupa as empresas de todos os setores e países. Um eventual atraso nos pagamentos, além de afetar a liquidez e rentabilidade das empresas, impacta negativamente o crescimento das economias.
Método: A análise bibliométrica, efetuada via softwares RStudio, Biblioshiny e Rank Words, investiga as principais leis e características dos artigos relacionados ao tema desta pesquisa – Bradford(periódicos), Lotka(autores), Zipf(palavras-chave). Por sua vez, a revisão sistemática busca identificar lacunas do conhecimento, sugerindo uma agenda para pesquisas futuras. Os artigos são obtidos a partir da base de dados Web of Science.
Resultados: Apesar do interesse demonstrado pelos autores chineses, a maioria dos estudos é realizada por pesquisadores europeus na Holanda, Alemanha e Espanha. Assim sendo, verifica-se uma oportunidade de investigação do efeito desses instrumentos financeiros no atraso de pagamento das empresas localizadas em países emergentes. Também se identifica uma lacuna de análise dessa relação em termos de agregados macroeconômicos.
Contribuições: Este estudo contribui com a sistematização de informações dispersas na literatura e com a sugestão de uma agenda de pesquisa futuras para diferentes stakeholders – sobre a relação entre factoring/RF e o atraso de pagamento das empresas. Academia, mercado e países podem se beneficiar dessas informações na estruturação de investigações, financiamentos e formulação de políticas macroeconômicas.
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