Année
2022
Auteurs
ELEMES Anastasios, FILIP Andrei
Abstract
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.
ELEMES, A. et FILIP, A. (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. The International Journal of Accounting, 57(2), pp. 2250010.