...Thomas Michael Rowley; Zhiting Shen Purpose This paper aims to examine how industry-level comparative advantage shapes firms’ use of trade credit, highlighting differences between emerging and advanced economy firms. It addresses a gap in the literature by analyzing how country-industry...

...Hongkang Xu; Trung H. Pham; Mai Dao Purpose The purpose of this study is to examine the influence of the readability of annual reports on firms’ ability to obtain trade credit from suppliers. Particularly, the authors conjecture that annual report readability helps firms obtain more trade credit...