Notice of RetractionAccounts receivable management of small and medium enterprises in the post-crisis era: Based on the factoring perspective

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

The management of accounts receivable in small and medium enterprises (SMEs) is a big issue. Because of weak self-financing capacity, the management of accounts receivable in SMEs is becoming more important, especially during the crisis. This paper firstly presents the problems in the management of accounts receivable in SMEs and analyses the main factors. Then it elaborates the development of factoring in China and its advantages in dealing with accounts receivable management in contrast to other methods. Finally recommendations are discussed for accounts receivable management from factoring perspective in the post-crisis era.