Afrifa, Godfred Adjapong; Gyapong, Ernest - In: International Journal of Managerial Finance 13 (2017) 3, pp. 246-266
Purpose The purpose of this paper is to extend the literature on trade receivables and trade payables by examining the determinants of net trade credit. Design/methodology/approach To do that, a sample of 67,047 firms in the UK with 443,190 firm year observations is used. Findings The results...