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dc.contributor.authorPaul, S
dc.contributor.authorBoden, R
dc.date.accessioned2018-04-23T15:53:51Z
dc.date.available2018-04-23T15:53:51Z
dc.date.issued2008-09-01
dc.identifier.issn0890-8389
dc.identifier.issn1095-8347
dc.identifier.urihttp://hdl.handle.net/10026.1/11332
dc.description.abstract

Trade credit management represents an important strategic opportunity for firms to enhance performance, liquidity and profitability. This paper synthesises existing understandings of trade credit, with particular (but not exclusive) reference to the UK, with a view to identifying a research agenda in this field. The size, macroeconomic significance, absence of regulation and presence of significant internal risk associated with trade credit suggest that such an enhanced meta-level understanding of this substantial financial market that shadows regular business-to-business operations is imperative. The paper synthesises what is known about the basic parameters of trade credit operations, suppliers' motivations and imperatives for granting credit to trade customers and the factors that determine credit periods and terms. We identify where further research would advance understanding in this area. © 2008 Elsevier Ltd. All rights reserved.

dc.format.extent272-281
dc.languageen
dc.language.isoen
dc.publisherElsevier BV
dc.subject3502 Banking, Finance and Investment
dc.subject35 Commerce, Management, Tourism and Services
dc.subject3507 Strategy, Management and Organisational Behaviour
dc.titleThe secret life of UK trade credit supply: Setting a new research agenda
dc.typejournal-article
dc.typeArticle
plymouth.issue3
plymouth.volume40
plymouth.publisher-urlhttp://dx.doi.org/10.1016/j.bar.2008.05.007
plymouth.publication-statusPublished
plymouth.journalThe British Accounting Review
dc.identifier.doi10.1016/j.bar.2008.05.007
plymouth.organisational-group/Plymouth
plymouth.organisational-group/Plymouth/Faculty of Arts, Humanities and Business
plymouth.organisational-group/Plymouth/Faculty of Arts, Humanities and Business/Plymouth Business School
plymouth.organisational-group/Plymouth/REF 2021 Researchers by UoA
plymouth.organisational-group/Plymouth/REF 2021 Researchers by UoA/UoA17 Business and Management Studies
plymouth.organisational-group/Plymouth/Users by role
plymouth.organisational-group/Plymouth/Users by role/Academics
dc.identifier.eissn1095-8347
dc.rights.embargoperiodNot known
rioxxterms.versionofrecord10.1016/j.bar.2008.05.007
rioxxterms.licenseref.urihttp://www.rioxx.net/licenses/all-rights-reserved
rioxxterms.typeJournal Article/Review


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