Abstract Does China achieve the Porter effect which states a win-win development of
economy and environment? Besides environmental regulations (ER), financing is a critical …

A number of studies have drawn attention to the concept of relationship-based capitalism
among non-Western firms in the emerging markets. Malaysia presents an interesting and …

The clarity of an annual report is crucial for stakeholder understanding and trust, notably so
in China, which is characterized by its unique high-context culture. This study investigates …

This study investigates the linkage between trade credit demand and corporate innovation.
The estimations are robust to a series of covariates, fixed‐effect, instrumental variable …

This study examines the relationship between politically connected independent
commissioners and independent directors regarding the cost of debt. The sample is all …

This paper investigates the effect of joining the global value chain (GVC) on trade credit by
using the World Bank Enterprise Survey (WBES) for 55 countries from 2003 to 2019. GVC …

Given the trend of digitization, it is imperative to ascertain the role of the digital supply chain
on sustainable trade credit provision. Based on data from Chinese listed firms from 2008 to …

Our work focuses on the impact of trade credit financing on firm efficiency exploiting a
sample of Chinese manufacturing listed firms for the period 2004 to 2018. We find that trade …

Purpose The purpose of this study is to examine whether companies with high audit quality
(AQ) are expected to use trade credit (TC) as a financing source. Traditionally, vendors are …

In this study, we investigate whether trade credit is associated with internal control
effectiveness. Using a sample of US publicly listed firms over the period 2006–2018, we find …