Wilson, Nicholas; Summers, Barbara - In: Journal of Business Finance & Accounting 29 (2002-04) 3&4, pp. 317-351
Trade credit has been shown to be an important source of short-term finance for smaller firms but small firms are also suppliers of trade credit. There is little empirical evidence on the credit granting decisions of small firms. Previous empirical work (Petersen and Rajan, 1997; and Ng, Smith and...