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Articles (2022), The International Journal of Accounting, In press

Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital

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. Lien vers l'article

ELEMES, A. and FILIP, A. (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. The International Journal of Accounting, In press.

Mots clés : #private-firms, #financial-reporting-quality, #trade-credit, #information-asymmetry, #credit-rationing