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Impact of Brexit Disclosure on Trade Credit

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

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  • Impact of Brexit Disclosure on Trade Credit_IJFE15092024

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  • Mahmoud Elmarzouky
    University of St. Andrews
  • Khaled Hussainey
    Ysgol Busnes Bangor
  • Khaldoon Albitar
    Institute of Health and Wellbeing, University of Glasgow, Glasgow, Scotland
  • Fadi Alkaraan
    University of Lincoln
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.
Iaith wreiddiolSaesneg
CyfnodolynInternational Journal of Finance and Economics
StatwsWedi ei Dderbyn / Yn y wasg - 15 Medi 2024
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