The Impact of Brexit Disclosure on Trade Credit

Mahmoud Elmarzouky; Khaled Hussainey; Khaldoon Albitar; Fadi Alkaraan

doi:10.1002/ijfe.3051

The Impact of Brexit Disclosure on Trade Credit

Mahmoud Elmarzouky
, Khaled Hussainey
, Khaldoon Albitar
, Fadi Alkaraan

Ysgol Busnes Albert Gubay

University of St. Andrews
Institute of Health and Wellbeing, University of Glasgow, Glasgow, Scotland
University of Lincoln

Allbwn ymchwil: Cyfraniad at gyfnodolyn › Erthygl › adolygiad gan gymheiriaid

9 Wedi eu Llwytho i Lawr (Pure)

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The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit‐related risks.

Iaith wreiddiol	Saesneg
Tudalennau (o-i)	2946-2963
Nifer y tudalennau	18
Cyfnodolyn	International Journal of Finance & Economics
Cyfrol	30
Rhif cyhoeddi	3
Dyddiad ar-lein cynnar	10 Hyd 2024
Dynodwyr Gwrthrych Digidol (DOIs)	https://doi.org/10.1002/ijfe.3051
Statws	Cyhoeddwyd - 29 Meh 2025

Mynediad at Ddogfen

10.1002/ijfe.3051Trwydded: CC BY

Int J Fin Econ - 2024 - Elmarzouky - The Impact of Brexit Disclosure on Trade CreditFersiwn derfynol wedi’i chyhoeddi, 306 KBTrwydded: CC BY

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title = "The Impact of Brexit Disclosure on Trade Credit",

abstract = "The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit‐related risks.",

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author = "Mahmoud Elmarzouky and Khaled Hussainey and Khaldoon Albitar and Fadi Alkaraan",

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N2 - The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit‐related risks.

AB - The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit‐related risks.

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U2 - 10.1002/ijfe.3051

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The Impact of Brexit Disclosure on Trade Credit

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