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Accounting Quality and Trade Credit
Chen, Deqiu; Liu, Ming; Ma, Tao; Martin, Xiumin
2017-09
Source PublicationACCOUNTING HORIZONS
ISSN0888-7993
Volume31Issue:3Pages:69-83
AbstractWe examine whether firms with low accounting quality are more likely to use trade credit as a source of financing. Because of their advantages in overcoming information frictions, suppliers are more likely to provide trade credit to customers with low accounting quality. We therefore expect firms' use of trade credit to decrease with their accounting quality. We find results consistent with this prediction. We also find that this negative relation is more pronounced for customers with low inventory liquidation costs and high firm-wide information asymmetry. Our findings extend the literature linking firms' accounting quality to financial decisions.
Keywordaccounting quality trade credit
DOI10.2308/acch-51711
URLView the original
Indexed BySSCI
Language英语
WOS Research AreaBusiness & Economics
WOS SubjectBusiness, Finance
WOS IDWOS:000407418300005
PublisherAMER ACCOUNTING ASSOC
The Source to ArticleWOS
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被引频次[WOS]:3   [WOS记录]     [WOS相关记录]
Document TypeJournal article
专题DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
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GB/T 7714
Chen, Deqiu,Liu, Ming,Ma, Tao,et al. Accounting Quality and Trade Credit[J]. ACCOUNTING HORIZONS,2017,31(3):69-83.
APA Chen, Deqiu,Liu, Ming,Ma, Tao,&Martin, Xiumin.(2017).Accounting Quality and Trade Credit.ACCOUNTING HORIZONS,31(3),69-83.
MLA Chen, Deqiu,et al."Accounting Quality and Trade Credit".ACCOUNTING HORIZONS 31.3(2017):69-83.
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