Trade credit and corporate profitability: Evidence from EU‐based SMEs

This study provides empirical evidence about the impact of granting trade credit to customers on the profitability of EU‐based SMEs over 2012–2019. Results show an inverted U‐shaped relationship between corporate performance and trade credit – proxied by receivables, meaning a positive relationship...

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Bibliographische Detailangaben

Veröffentlicht in:	The Journal of corporate accounting & finance 2025-01, Vol.36 (1), p.81-92
1. Verfasser:	Silva, Sónia
Format:	Artikel
Sprache:	eng
Schlagworte:	accounts receivable Corporate profits Credit European Union Profitability Small & medium sized enterprises-SME SMEs trade credit
Online-Zugang:	Volltext
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