Likely reasons for the differences in accounts receivable turnovers of the two companies include:

• A. Nucor produces lower quality steel, so customers will be less willing to pay for the steel.
• B. Nucor has a broader base of customers, so it can afford to have a stricter credit policy without risking losing customers.
• C. Nucor has a higher profit margin, so they need to have a stricter credit policy.
• D. Nucor has a lower inventory turnover, so it has to have a higher accounts receivable turnove