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Does Accounting Information Quality Matter For Smes’ Use Of Trade Credit?
[Qualite De L’Information Comptable Et Recours Au Credit Fournisseur]

Author

Listed:
  • Anthony Dhieux

    (IAE Lille - IAE Lille University School of Management - Lille - Université de Lille)

  • Eric Severin

    (IAE Lille - IAE Lille University School of Management - Lille - Université de Lille)

  • Ludovic Vigneron

    (GERME - Groupe d'études et de recherches en management des entreprises (EA n° 4112) - ESA - Ecole Supérieure des Affaires de l'Université Lille 2 - Université de Lille, Droit et Santé)

Abstract

In this study, we examine the link between accrual quality and SMEs' use of trade credit. Using a sample of 3591 small businesses observed between 2005 and 2012, we provide evidences of a negative impact of a good quality of accruals on SME's use of trade credit. We also provide evidence that suppliers limit trade credit for firms for which accrual quality is harder to anticipate. Suppliers can deal with low quality of accruals but only if their relationship with the small business allows them to correct related bias.

Suggested Citation

  • Anthony Dhieux & Eric Severin & Ludovic Vigneron, 2015. "Does Accounting Information Quality Matter For Smes’ Use Of Trade Credit? [Qualite De L’Information Comptable Et Recours Au Credit Fournisseur]," Post-Print hal-01188869, HAL.
    • Handle: RePEc:hal:journl:hal-01188869
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188869
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    References listed on IDEAS

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    Keywords

    Accounting information; Accrual quality; Trade credit; SME; Qualité de l’information comptable; Crédit fournisseur; PME;
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