Impact of Brexit Disclosure on Trade Credit

Mahmoud Elmarzouky; Khaled Hussainey; Khaldoon Albitar; Fadi  Alkaraan

doi:10.1002/ijfe.3051

Impact of Brexit Disclosure on Trade Credit

Mahmoud Elmarzouky, Khaled Hussainey, Khaldoon Albitar, Fadi Alkaraan

Bangor Business School

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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 minimise their exposure to Brexit-related risks.

Original language	English
Journal	International Journal of Finance and Economics
Early online date	10 Oct 2024
DOIs	https://doi.org/10.1002/ijfe.3051
Publication status	E-pub ahead of print - 10 Oct 2024

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10.1002/ijfe.3051Licence: CC BY

Impact of Brexit Disclosure on Trade Credit_IJFE15092024Accepted author manuscript, 89.1 KBLicence: Unspecified

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title = "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 minimise their exposure to Brexit-related risks.",

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

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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 minimise their exposure to Brexit-related risks.

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JO - International Journal of Finance and Economics

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Impact of Brexit Disclosure on Trade Credit

Abstract

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