Subject Areas : • Emerging technology in the field of Accounting and its future
1 - MA..in Accounting, Payame Noor University, Tehran, Iran.
2 - MA..in Accounting, Payame Noor University, Tehran, Iran.
Keywords:
Abstract :
References:
Aflatooni, A. and Mohammad Nowrouzi (2020) Factors Affecting Commercial Credit Supply and Demand: Static and Dynamic Approaches, Accounting Knowledge, 11 (40): 35-59.
Aflatooni, A., and Marzieh Nemati (2019) The Role of Financial Reporting Quality and Disclosure Quality in Increasing Business Credit: An Approach to Instrumental Variables, Accounting and Audit Reviews, 25(1)20-1.
Aflatooni, A., Tamjidi, N.; Shakournasab, H. (1400) The Effect of Commercial Credit on the Speed of Lever Adjustment. Accounting Knowledge, No. 46, No. A, pp. 29-48. (in Persian).
Izedinia, N., and Masoud Taheri (2016) The relationship between accounting information quality and business credit, empirical accounting research, 5(19): 81-101.
Blessed are the Lamb، the Lamb.¬ 2018), Readability¬of Financial Statements and Investors' Sensitivity¬to the Use of Accounting Information. Perspective¬of Financial Management, Vol. 8, No. 3, pp. 87-103.
Abedini, Bijan; Mehravar, M.; Kargar, H. (2019) Investigating the relationship between earnings information content and internal control weaknesses with emphasis on the effectiveness of audit committee. 4th National Conference on Economics, Management and Accounting, Chamran University of Ahvaz. pp. 1-19.
Dadashi, I and Nowrouzi, Mohammad. (2020), The mediating effect of financial reporting readability on the relationship between earnings management and cost of capital. Accounting Knowledge, No. 40, pp. 135-157.
Doolabi, Najmeh (2019) The role of risk on the relationship between auditor size and audit quality in companies listed in Tehran Stock Exchange, Journal of New Research Approaches in Management and Accounting, Vol. 3, No. 14, pp. 32-50.
Taherinia, Massoud, Moslemi, Azar; Vasheghani Farahani, Tayebeh (2022) The study of the effect of internal control weakness on the risk of fraudulent financial reporting with emphasis on the moderating role of management characteristics. Survey Knowledge, No. (86), pp. 320-342.
Hajiha, Z.; MOradi, J.; Salehabadi, M. (2017) Weaknesses in Internal Controls and Delayed Audit Reporting. Financial Accounting Quarterly, Vol. (9), No. 33, pp. 78-96.
Yahya Kamyar and Reza Gorjian Mahlabani (2016) The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Commercial Credit in Companies Listed in Tehran Stock Exchange, Financial Accounting Researches, 18-19.
Moradi Mohammad and Sahar Karami (2019) The Effect of Information Asymmetry on the Relationship between Financing through Commercial Credit and Stock Price Crash Risk, Financial Accounting Knowledge, 6 (23): 98-77.
¬ Faith, and ¬Faith. 1401), Investigating the Readability Effect of Financial Reporting on Commercial Credit with Emphasis on the Role of Management Ability in Companies¬Listed in Tehran Stock Exchange. Islamic Economics and Banking, 11(39), 195-220.
Abuhommous, A.A. (2021), "Trade credit and the speed of leverage adjustment", Management Decision, Vol. 59 No. 8, pp. 1915-1928. https://doi.org/10.1108/MD-04-2019-0530.
Asif, R. and Nisar, S. (2022), "Does trade credit spur performance of the firm: a case study of non-financial firms in Pakistan", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-10-2021-0289.
Chen, C.W.; Collins, D.W.; Kravet, T.D.; Mergenthaler, R.D.(2020) Financial statement comparability and the efficiency of acquisition decisions. Contemp. Account. Res. 2018, 35, 164–202
Choi, J.H.; Choi, S.; Myers, L.A.; Ziebart, D.(2019) Financial statement comparability and the informativeness of stock prices about future earnings. Contemp. Account. Res. 2019, 36, 389–417.
Dao , Mai, Trung Pham & Hongkang Xu (2022) Internal control effectiveness and trade credit.Review of Quantitative Finance and Accounting volume 59, pages 1423–1452 (2022)Cite this article
Khoo , Joye , Adrian (Wai Kong) Cheung(2022)Managerial ability and trade credit. The FinanceReview.Firstpublished:28October2021Volume57,Issue2.https://doi.org/10.1111/fire.12289. Pages 429-451.
Luo, H., 2021. Do firms chase trade credit target? Financ. Res. Lett., 102026.
Luo, Haowe (2022) COVID-19 and trade credit speed of adjustment.Finance Research Letters. Volume 47, Part A, June 2022, 102541.
Ma, B., He, J., Yuan, H., Zhang, J. and Zhang, C. (2022), "Corporate social responsibility and trade credit: the role of textual features", Journal of Electronic Business & Digital Economics, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JEBDE-07-2022-0018.
Salehi, M., Seifzadeh, M. Abedini, B. and Ranjbar, M H. (2020), “Therelationship between management characteristics and financial statementreadability”, EuroMed Journal of Business Emerald Publishing Limited. 1450-2194 DOI 10.1108/EMJB-12-2019-0146
Pike, R., Cheng, N.S., Cravens, K. and Lamminmaki, D. (2005), “Tradecredit terms: asymmetric information and price discrimination evidence fromthree continents”, Journal of Business Finance and Accounting, Vol. 32 No.5, pp. 306-686
Seifzadeh, M., Salehi, M., Abedini, B. and Ranjbar, M.H. 2021."The relationship between management characteristics and financial statement readability", EuroMed Journal of Business, Vol. 16 No. 1, pp. 108-126. https://doi.org/10.1108/EMJB-12-2019-0146.
Silaghi,F,Moraux,F(2021) Tradecreditcontracts:Designandregulation.European Journal of Operational Research. Volume 296, Issue 3, 1 February 2022, Pages 980-992.https://doi.org/10.1016/j.ejor.2021.04.036.
Wang, Y, B Liu, HK Chan, T Zhang (2023)Who pays buyers for not disclosing supplier lists? Unlocking the relationship between supply chain transparency and trade credit.Journal of Business Research.Volume 155, Part B, January 2023, 113404 https://doi.org/10.1016/j.jbusres.2022.113404.
Aflatooni, A. and Mohammad Nowrouzi (2020) Factors Affecting Commercial Credit Supply and Demand: Static and Dynamic Approaches, Accounting Knowledge, 11 (40): 35-59.
Aflatooni, A., and Marzieh Nemati (2019) The Role of Financial Reporting Quality and Disclosure Quality in Increasing Business Credit: An Approach to Instrumental Variables, Accounting and Audit Reviews, 25(1)20-1.
Aflatooni, A., Tamjidi, N.; Shakournasab, H. (1400) The Effect of Commercial Credit on the Speed of Lever Adjustment. Accounting Knowledge, No. 46, No. A, pp. 29-48. (in Persian).
Izedinia, N., and Masoud Taheri (2016) The relationship between accounting information quality and business credit, empirical accounting research, 5(19): 81-101.
Blessed are the Lamb، the Lamb.¬ 2018), Readability¬of Financial Statements and Investors' Sensitivity¬to the Use of Accounting Information. Perspective¬of Financial Management, Vol. 8, No. 3, pp. 87-103.
Abedini, Bijan; Mehravar, M.; Kargar, H. (2019) Investigating the relationship between earnings information content and internal control weaknesses with emphasis on the effectiveness of audit committee. 4th National Conference on Economics, Management and Accounting, Chamran University of Ahvaz. pp. 1-19.
Dadashi, I and Nowrouzi, Mohammad. (2020), The mediating effect of financial reporting readability on the relationship between earnings management and cost of capital. Accounting Knowledge, No. 40, pp. 135-157.
Doolabi, Najmeh (2019) The role of risk on the relationship between auditor size and audit quality in companies listed in Tehran Stock Exchange, Journal of New Research Approaches in Management and Accounting, Vol. 3, No. 14, pp. 32-50.
Taherinia, Massoud, Moslemi, Azar; Vasheghani Farahani, Tayebeh (2022) The study of the effect of internal control weakness on the risk of fraudulent financial reporting with emphasis on the moderating role of management characteristics. Survey Knowledge, No. (86), pp. 320-342.
Hajiha, Z.; MOradi, J.; Salehabadi, M. (2017) Weaknesses in Internal Controls and Delayed Audit Reporting. Financial Accounting Quarterly, Vol. (9), No. 33, pp. 78-96.
Yahya Kamyar and Reza Gorjian Mahlabani (2016) The Effect of Monetary Policy on the Relationship between Accounting Conservatism and Commercial Credit in Companies Listed in Tehran Stock Exchange, Financial Accounting Researches, 18-19.
Moradi Mohammad and Sahar Karami (2019) The Effect of Information Asymmetry on the Relationship between Financing through Commercial Credit and Stock Price Crash Risk, Financial Accounting Knowledge, 6 (23): 98-77.
¬ Faith, and ¬Faith. 1401), Investigating the Readability Effect of Financial Reporting on Commercial Credit with Emphasis on the Role of Management Ability in Companies¬Listed in Tehran Stock Exchange. Islamic Economics and Banking, 11(39), 195-220.
Abuhommous, A.A. (2021), "Trade credit and the speed of leverage adjustment", Management Decision, Vol. 59 No. 8, pp. 1915-1928. https://doi.org/10.1108/MD-04-2019-0530.
Asif, R. and Nisar, S. (2022), "Does trade credit spur performance of the firm: a case study of non-financial firms in Pakistan", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-10-2021-0289.
Chen, C.W.; Collins, D.W.; Kravet, T.D.; Mergenthaler, R.D.(2020) Financial statement comparability and the efficiency of acquisition decisions. Contemp. Account. Res. 2018, 35, 164–202
Choi, J.H.; Choi, S.; Myers, L.A.; Ziebart, D.(2019) Financial statement comparability and the informativeness of stock prices about future earnings. Contemp. Account. Res. 2019, 36, 389–417.
Dao , Mai, Trung Pham & Hongkang Xu (2022) Internal control effectiveness and trade credit.Review of Quantitative Finance and Accounting volume 59, pages 1423–1452 (2022)Cite this article
Khoo , Joye , Adrian (Wai Kong) Cheung(2022)Managerial ability and trade credit. The FinanceReview.Firstpublished:28October2021Volume57,Issue2.https://doi.org/10.1111/fire.12289. Pages 429-451.
Luo, H., 2021. Do firms chase trade credit target? Financ. Res. Lett., 102026.
Luo, Haowe (2022) COVID-19 and trade credit speed of adjustment.Finance Research Letters. Volume 47, Part A, June 2022, 102541.
Ma, B., He, J., Yuan, H., Zhang, J. and Zhang, C. (2022), "Corporate social responsibility and trade credit: the role of textual features", Journal of Electronic Business & Digital Economics, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JEBDE-07-2022-0018.
Salehi, M., Seifzadeh, M. Abedini, B. and Ranjbar, M H. (2020), “Therelationship between management characteristics and financial statementreadability”, EuroMed Journal of Business Emerald Publishing Limited. 1450-2194 DOI 10.1108/EMJB-12-2019-0146
Pike, R., Cheng, N.S., Cravens, K. and Lamminmaki, D. (2005), “Tradecredit terms: asymmetric information and price discrimination evidence fromthree continents”, Journal of Business Finance and Accounting, Vol. 32 No.5, pp. 306-686
Seifzadeh, M., Salehi, M., Abedini, B. and Ranjbar, M.H. 2021."The relationship between management characteristics and financial statement readability", EuroMed Journal of Business, Vol. 16 No. 1, pp. 108-126. https://doi.org/10.1108/EMJB-12-2019-0146.
Silaghi,F,Moraux,F(2021) Tradecreditcontracts:Designandregulation.European Journal of Operational Research. Volume 296, Issue 3, 1 February 2022, Pages 980-992.https://doi.org/10.1016/j.ejor.2021.04.036.
Wang, Y, B Liu, HK Chan, T Zhang (2023)Who pays buyers for not disclosing supplier lists? Unlocking the relationship between supply chain transparency and trade credit.Journal of Business Research.Volume 155, Part B, January 2023, 113404 https://doi.org/10.1016/j.jbusres.2022.113404.
