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Supplier Financing and Earnings Quality

16 references·16 citing·35 second hopsampled

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References

1998Law and Finance17,902 cited
1997Legal Determinants of External Finance9,776 cited
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
2005The economic implications of corporate financial reporting6,337 cited
2003Earnings management and investor protection: an international comparison5,395 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
1998The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle3,690 cited
2005The market pricing of accruals quality3,101 cited
1997Trade Credit: Theories and Evidence2,600 cited
2004Costs of Equity and Earnings Attributes2,387 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
2008

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Accounting Quality and Debt Contracting

1,296 cited

2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited

Cited by

2017COLLATERAL REQUIREMENTS FOR SME LOANS: EMPIRICAL EVIDENCE FROM THE VISEGRAD COUNTRIES84 cited
2023Firms' access to informal financing: The role of shared managers in trade credit access61 cited
2021Does controlling shareholders' share pledging raise suppliers' eyebrows?51 cited
2018The impact of financial reporting quality on debt maturity: the case of private firms48 cited
2020Annual report readability and trade credit43 cited
2022Local Corruption and Trade Credit: Evidence from an Emerging Market40 cited
2020Conditional conservatism and trade credit during the global financial crisis35 cited
2021The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises32 cited
2023The Digital Transformation Effect in Trade Credit Uptake: The Buyer Perspective27 cited
2016The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending24 cited
2020Pilot CEOs and trade credit23 cited
2024Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?22 cited
2022Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms21 cited
2022The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms21 cited
2022Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital19 cited
2023Corporate tax avoidance and trade credit19 cited