“EVALUATING DEBTORS’ MANAGEMENT PRACTICES: TECHNIQUES FOR OPTIMIZING ACCOUNTS RECEIVABLE AND MINIMIZING BAD DEBTS - ULTRATECH CEMENT”. International Journal of AI Electronics and Nexus Energy 2, no. 2(2) (June 20, 2026): 69–78. Accessed June 21, 2026. https://zesterapublications.com/journals/index.php/ijaene/article/view/672.