Impact of Brexit Disclosure on Trade Credit
Research output: Contribution to journal › Article › peer-review
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In: International Journal of Finance and Economics, 15.09.2024.
Research output: Contribution to journal › Article › peer-review
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TY - JOUR
T1 - Impact of Brexit Disclosure on Trade Credit
AU - Elmarzouky, Mahmoud
AU - Hussainey, Khaled
AU - Albitar, Khaldoon
AU - Alkaraan, Fadi
PY - 2024/9/15
Y1 - 2024/9/15
N2 - 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.
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.
M3 - Article
JO - International Journal of Finance and Economics
JF - International Journal of Finance and Economics
SN - 1099-1158
ER -