Gustafson, Cole R. - In: Agricultural Finance Review 65 (2005) 1, pp. 45-57
This article examines trade credit practices of rural small business firms. The results show that these firms borrow … money and then re‐lend it to others in the form of trade credit. There is a strong direct relationship between various forms … of debt held by these firms and their level of accounts receivable (e.g., trade credit extended to customers). The actual …