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Does risk disclosure matter for trade credit?

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In this paper, we examine the impact of risk disclosure practices on trade credit. We hypothesize that risk information could reduce information opacity that arises between companies and their suppliers. We collected annual reports for Tunisian listed companies for the period 2008-2013. This gives us 146 firm-year observations. We find that risk disclosure has a positive impact on the level of trade credit. Our paper offers a new empirical evidence on the role of risk disclosure in reducing information asymmetry and increase companies’ access to short-term external funds. Our study provides managerial implications for firms, suppliers, and regulatory authorities.
Original languageEnglish
JournalJournal of Risk and Financial Management
Publication statusAccepted for publication - 17 Mar 2021

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  • HUSSAINEY_2021_cright_Does risk disclosure matter for trade credit

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    Accepted author manuscript (Post-print), 567 KB, PDF document

    Due to publisher’s copyright restrictions, this document is not freely available to download from this website until: 1/01/50

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