Based on a systematic review of SCF literature and the information processing theory, this
paper builds an integrated conceptual framework to illustrate how SCF providers deal with …

This article provides a review of the literature on corporate social responsibility/sustainability
(CSR in short) in business-to-business markets (B2B). Focusing on socially responsible …

Timely payment is necessary for the efficient delivery of goods and services to all entities in
the supply chain. Traditionally, there has been a lot of manual processes related to payment …

Supply chain finance (SCF) is an innovative solution dedicated to optimising financial flows
in supply chains, and has drawn tremendous attention from academia and industry …

Prior studies show that higher corporate social responsibility (CSR) performance lowers
firms' cost of debt and equity financing. Using a sample of 16,463 US firm-year observations …

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship
between finance and accounting and on how to integrate ethics and efficiency, as well as on …

Controlling shareholders' share pledging could exacerbate shareholder–creditor conflicts,
which might elicit negative reactions from suppliers in offering trade credit. Using data …

We propose that local corruption distorts the allocation of government-controlled resources
and impairs the contract environment, thereby reducing firms' use or suppliers' provision of …

Timely, compliant payment to suppliers is a significant issue in purchasing and supply
management (PSM) but research into its determinants is limited. Here we draw on social …

Purpose The purpose of paper is to supply a code of ethics that can be easily utilized by
working professional in their day to day decision making. The accounting profession plays a …