...Mohammed Gbanja Abdulai; Stanley Kojo Dary; Yazidu Ustarz; Mubarik Salifu Purpose This study aims to investigate the role of trade credit in improving access to formal credit for informal firms in Africa, where informal enterprises dominate employment and significantly contribute to economic...

...Michaël Dewally; Pu Liu; Yingying Shao Purpose The paper investigates companies’ trade credit decision-making and the impact of corporate social responsibility (CSR) on these decisions during the COVID-19 crisis. The study aims to expand the knowledge about the determinants of trade credit...

...Harshali Damle; Rajesh Kumar Sinha Purpose Literature sparsely documents the association between the deviant behavior of a firm and its financial policies. Trade credit is one of the most critical financial policies of a firm. In this study, the authors examine the association between strategic...

...Huan Cong Hoang; Qin Xiao; Saeed Akbar Purpose The purpose of this paper is to investigate the non-linear association between trade credit and profitability of small and medium-sized enterprises (SMEs). Moreover, this paper analyses whether the above relationship varies according to financial...

...Chris Harris; Scott Roark; Zhe Li Purpose The purpose of this paper is to identify the relation between cash flow volatility and trade credit offered by firms in developing Asian economies. Design/methodology/approach The study conducts country fixed effect regressions testing the relationship...

...-sectional panel data set covering 13,548 Swedish SMEs across four industry sectors from 2009 to 2012. Findings – The study provides empirical evidence that trade credit in terms of accounts receivable significantly and positively affects sales growth, indicating that SMEs investing more in accounts...