Xu, Hongkang; Pham, Trung H.; Dao, Mai - In: Review of Accounting and Finance 19 (2020) 3, pp. 363-385
Purpose: The purpose of this study is to examine the influence of the readability of annual reports on firms’ ability to obtain trade credit from suppliers. Particularly, the authors conjecture that annual report readability helps firms obtain more trade credit from suppliers....
