Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "13054"
  #_source: array:26 [
    "id" => "13054"
    "slug" => "financial-reporting-quality-and-private-firms-access-to-trade-credit-capital"
    "yearMonth" => "2022-06"
    "year" => "2022"
    "title" => "Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital"
    "description" => "ELEMES, A. et FILIP, A. (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. <i>The International Journal of Accounting</i>, 57(2), pp. 2250010."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "ELEMES Anastasios"
        "bid" => "B00683002"
        "slug" => "elemes-anastasios"
      ]
      1 => array:1 [
        "name" => "FILIP Andrei"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:4 [
      0 => "private firms"
      1 => "financial reporting quality"
      2 => "trade credit"
      3 => "information asymmetry -credit rationing"
    ]
    "updatedAt" => "2023-01-27 09:55:31"
    "publicationUrl" => "https://www.worldscientific.com/doi/pdf/10.1142/S109440602250010X?download=true"
    "publicationInfo" => array:3 [
      "pages" => "2250010"
      "volume" => "57"
      "number" => "2"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "We examine the association between financial reporting quality and trade credit capital for a large sample of European private firms. Furthermore, we explore how information asymmetry and credit rationing moderate the link between financial reporting quality and trade credit financing."
      "en" => "We examine the association between financial reporting quality and trade credit capital for a large sample of European private firms. Furthermore, we explore how information asymmetry and credit rationing moderate the link between financial reporting quality and trade credit financing."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T13:21:55.000Z"
    "docTitle" => "Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/elemes-anastasios">ELEMES Anastasios</a>, FILIP Andrei"
    "docDescription" => "<span class="document-property-authors">ELEMES Anastasios, FILIP Andrei</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2022</span>"
    "keywordList" => "<a href="#">private firms</a>, <a href="#">financial reporting quality</a>, <a href="#">trade credit</a>, <a href="#">information asymmetry -credit rationing</a>"
    "docPreview" => "<b>Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital</b><br><span>2022-06 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://www.worldscientific.com/doi/pdf/10.1142/S109440602250010X?download=true" target="_blank">Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.986613
  +"parent": null
}