Dai, Bingbin; Yang, Fan - In: China journal of accounting research : CJAR 8 (2015) 4, pp. 295-313
accounting conservatism on trade credit, taking changes in monetary policy into account. We find that corporations with higher … accounting conservatism obtain more trade credit and that accounting conservatism has a greater influence on trade credit under … accounting conservatism and trade credit. This influence is more evident when a company is privately owned and has greater market …