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Impact of Brexit Disclosure on Trade Credit

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Dangosydd eitem ddigidol (DOI)

  • 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
Dyddiad ar-lein cynnar10 Hyd 2024
Dynodwyr Gwrthrych Digidol (DOIs)
StatwsE-gyhoeddi cyn argraffu - 10 Hyd 2024
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