Impact of Brexit Disclosure on Trade Credit
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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 minimise their exposure to Brexit-related risks.
| Original language | English |
|---|---|
| Journal | International Journal of Finance and Economics |
| Publication status | Accepted/In press - 15 Sept 2024 |