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Aspects of the finance function: a review and survey into the UK retailing sector

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Despite the rapid development of retailing as an academic subject in its own right, research into financial management in the retailing sector remains an underdeveloped area. This paper provides a brief synopsis of some of the main issues in corporate finance, with a view to highlighting areas which could constitute a worthwhile programme of research in the retailing sector. The availability of financial databases such as Extel and Datastream, containing timeseries of the accounts of retailing companies in the United Kingdom, makes this more than feasible. In an attempt to stimulate interest and avoid a completely abstract theoretical discussion, the paper also reports on the results of a survey on financial management practice, based on a sample of United Kingdom retailers.
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Document Type: Research Article

Publication date: 1997-04-01

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