Does industry-specific information disclosure improve trade credit financing?
ABSTRACTThis paper examines the influence of the staggered implementation of the Industry Information Disclosure Guidelines on trade credit financing. Using a sample of China’s A-share listed firms from 2007 to 2019, I show that firms obtain significantly more trade credit from their suppliers when...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2022-04-01
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| Series: | China Journal of Accounting Studies |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2022.2086028 |