Results 11 to 20 of about 1,061,026 (299)

CREDIT QUALITY AND SUBSTITUTION IN SME FINANCE

open access: yesJournal of Financial Management, Markets and Institutions, 2021
We investigate whether and how SMEs’ credit quality influences their substitution of bank credit for trade credit. Using data from the five largest European countries, we find that substitution of bank credit for trade credit decreases during the ...
LARS NORDEN   +2 more
doaj   +1 more source

SMEs perception related to their trade credit management effectiveness

open access: yesSouth African Journal of Business Management, 2023
Purpose: To determine small and medium-sized enterprises’ (SMEs) perception related to their trade credit management effectiveness. Design/methodology/approach: Quantitative research design with purposive sampling as the sampling method, administrated ...
Werner H. Otto
doaj   +1 more source

Financial constraints and trade credit: Evidence from Ethiopian firms

open access: yesCogent Economics & Finance, 2022
There is an extensive literature that links firms’ access to formal financial services and trade credit. This is more relevant for firms operating in financially less developed countries.
Dereje Regasa, Bekele Abraham
doaj   +1 more source

The impact of the South African business environment on SMEs trade credit management effectiveness

open access: yesThe Southern African Journal of Entrepreneurship and Small Business Management, 2022
Background: Given that the impact of the South African business environment on small and medium-sized enterprises’ (SMEs) management of trade credit is largely unknown, this article argues that certain internal or external business environment variables ...
Werner H. Otto, Ilse Botha, Gideon Els
doaj   +1 more source

Does Trade Credit Financing Affect Firm Performance? Evidence from an Emerging Market

open access: yesInternational Journal of Financial Studies, 2022
In this study, we examine the association between interim financing and firm performance in an emerging economy. Prior research shows that firms utilize trade credit to boost their operating performance or market valuation.
Abdullah Al Mahmud   +2 more
doaj   +1 more source

Trade credit defaults and liquidity provision by firms [PDF]

open access: yes, 2007
Using a unique data set on trade credit defaults among French firms, we investigate whether and how trade credit is used to relax financial constraints.
Boissay, Frederic, Gropp, Reint
core   +1 more source

FEATURES OF FISCAL ADJUSTING OF LARGE TAXPAYERS

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2016
The article is sanctified to the actual subjects is research of problems of the fiscal adjusting from the side of the state, and in particular, study of features of the fiscal adjusting of large taxpayers (ВПП) in Ukraine, his generalization and ...
Tetiana Medynska, Andrii Malets
doaj   +1 more source

The Relation between Accounting Quality and Trade Credit [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2016
Trade credit is one of the most important resources for short term financing. Several different factors affect trade credit one of the most important of which is accounting quality.
Naser Izadi Nia, Masoud Taheri
doaj   +1 more source

Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [PDF]

open access: yesمجله دانش حسابداری, 2020
Objective: One of the short-term financing methods that have received less attention in domestic research is the use of trade credit in financing. In this study, the impacts of some financial variables in firms on the supply of and demand for trade ...
Abbas Aflatooni (Ph.D), Mohammad Norouzi
doaj   +1 more source

Corporate Sustainability and Trade Credit: Evidence from ESG [PDF]

open access: yesSHS Web of Conferences, 2023
ESG is an extension of the concept of green investment and reflects the concept of sustainable development of enterprises. More and more enterprises are using trade credit financing for their business which is an important part of debt financing. But the
Wang Shiyu
doaj   +1 more source

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