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Author:Paul, S.
Boden, R.
Title:The secret life of UK trade credit supply: Setting a new research agenda
Journal:British Accounting Review
2008 : SEP, VOL. 40:3, p. 272-281
Index terms:trade
credit
credit management
policy
research
United Kingdom
Language:eng
Abstract:An important strategic opportunity for firms to enhance performance, liquidity and profitability is through trade credit management. This study aims tyo synthesize existing understandings of trade credit, with especial reference to the U.K. The size, macroeconomic significance, absence of regulation and presence of significant internal risk related with trade credit suggest that such an enhanced meta-level understanding of this substantial financial market shadowing regular business-to-business (B2B) operations is essential.
SCIMA record nr: 269727
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