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

The Albert Gubay 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 minimize their exposure to Brexit‐related risks.

Original language	English
Pages (from-to)	2946-2963
Number of pages	18
Journal	International Journal of Finance & Economics
Volume	30
Issue number	3
Early online date	10 Oct 2024
DOIs	https://doi.org/10.1002/ijfe.3051
Publication status	Published - 29 Jun 2025

Keywords

Brexit disclosure
risk information
trade credit

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Int J Fin Econ - 2024 - Elmarzouky - The Impact of Brexit Disclosure on Trade CreditFinal published version, 306 KBLicence: CC BY

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The Impact of Brexit Disclosure on Trade Credit

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