DOES ACCOUNTING INFORMATION QUALITY MATTER FOR SMES’ USE OF TRADE CREDIT?

QUALITE DE L’INFORMATION COMPTABLE ET RECOURS AU CREDIT FOURNISSEUR

Anthony Dhieux, Eric Severin () and Ludovic Vigneron
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Anthony Dhieux: IAE Lille - IAE Lille University School of Management - Lille - Université de Lille
Eric Severin: IAE Lille - IAE Lille University School of Management - Lille - Université de Lille

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Abstract: In this study, we examine the link between accrual quality and SMEs' use of trade credit. Using a sample of 3591 small businesses observed between 2005 and 2012, we provide evidences of a negative impact of a good quality of accruals on SME's use of trade credit. We also provide evidence that suppliers limit trade credit for firms for which accrual quality is harder to anticipate. Suppliers can deal with low quality of accruals but only if their relationship with the small business allows them to correct related bias.

Keywords: Accounting information; Accrual quality; Trade credit; SME; Qualité de l’information comptable; Crédit fournisseur; PME (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-acc, nep-ent and nep-sbm
Note: View the original document on HAL open archive server: https://hal.science/hal-01188869
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01188869

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