THE FACTORS AFFECT ON TRADE CREDIT OF LISTED FOOD COMPANIES ON HOSE

  • Pham Xuan Quynh
  • Tran Duc Tuan

Abstract

Trade credit is considered a necessary and important business strategy, supporting companies expand markets, increase sales and make profits; however, this strategy also brings more risks to companies. Using data from financial statements of 16 food companies during the period from 2013 to 2017, the study analyzes the factors affecting enterprises's trade credit. By using REM model, the result shows that he proportion of customer receivables is affected by factors such as scale, changing in revenue and liquidity abilty of companies.

Keywords: trade credit, receivables, scale.

điểm /   đánh giá
Published
2020-06-17
Issue
No. 8(01) (2020)
Section
Bài viết