Results 11 to 20 of about 33,013 (261)
CREDIT QUALITY AND SUBSTITUTION IN SME FINANCE
Journal 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
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Factors influencing the use of trade credit in financing Polish listed companies
Economics and Business Review, 2021 The aim of this article is to identify the most important factors influencing the use of trade credit and to assess their significance for Polish listed companies taking into consideration the role of trade credit as a source of financing.
Duliniec Aleksandra, Świda Natalia
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The impact of the South African business environment on SMEs trade credit management effectiveness
The 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
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Financial constraints and trade credit: Evidence from Ethiopian firms
Cogent 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
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SMEs perception related to their trade credit management effectiveness
South 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
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FEATURES OF FISCAL ADJUSTING OF LARGE TAXPAYERS
Aktualʹnì 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
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Free and Costly Trade Credit: A Comparison of Small Firms
The Journal of Entrepreneurial Finance, 2005 Trade credit is a major source of financing for small firms. This article examines the extent to which small firms use trade credit as well as the extent to which they use "free" versus "costly" trade credit.
Susan Coleman
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The Relation between Accounting Quality and Trade Credit [PDF]
پژوهشهای 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
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Does Trade Credit Financing Affect Firm Performance? Evidence from an Emerging Market
International 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
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Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [PDF]
مجله 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
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