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Examining the effects of the quality of financial reports on SME trade credit: an innovative approach
dc.creator | Palacín Sánchez, María José | es |
dc.creator | Canto Cuevas, Francisco Javier | es |
dc.creator | Di Pietro, Filippo | es |
dc.date.accessioned | 2021-12-15T14:42:59Z | |
dc.date.available | 2021-12-15T14:42:59Z | |
dc.date.issued | 2021 | |
dc.identifier.citation | Palacín Sánchez, M.J., Canto Cuevas, F.J. y Di Pietro, F. (2021). Examining the effects of the quality of financial reports on SME trade credit: an innovative approach. International Review of Finance | |
dc.identifier.issn | 1468-2443 | es |
dc.identifier.uri | https://hdl.handle.net/11441/128268 | |
dc.description.abstract | Following an innovative approach, the effects of finan-cial report quality on the use of trade credit in small andmedium-sized enterprises (SMEs) are examined. Thiseffect is considered in a direct and indirect way. Firstly,we analyze whether SMEs with low-quality informationare more likely to use trade credit as a financialresource. Secondly, we investigate whether the rela-tionship between trade credit and bank credit in SMEsis moderated by the quality of financial reports. For theempirical analysis, we use a sample of Spanish SMEsover the period 2004 to 2011, and apply a panel datamodel with fixed effects. The findings suggest thatfirms with low-quality financial reporting use moretrade credit. Furthermore, the influence of bank crediton trade credit is found to be partially moderated byaudit opinion. | es |
dc.format | application/pdf | es |
dc.format.extent | 7 p. | es |
dc.language.iso | eng | es |
dc.publisher | Wiley | es |
dc.relation.ispartof | International Review of Finance | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Bank credit | es |
dc.subject | Financial report quality | es |
dc.subject | SME | es |
dc.subject | Trade credit | es |
dc.title | Examining the effects of the quality of financial reports on SME trade credit: an innovative approach | es |
dc.type | info:eu-repo/semantics/article | es |
dcterms.identifier | https://ror.org/03yxnpp24 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones | es |
dc.relation.publisherversion | https://doi.org/10.1111/irfi.12363 | es |
dc.identifier.doi | 10.1111/irfi.12363 | es |
dc.journaltitle | International Review of Finance | es |
dc.description.awardwinning | Premio Mensual Publicación Científica Destacada de la US. Facultad de Turismo y Finanzas | es |
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