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Trade Credit Terms Offered by Small Firms: Survey Evidence and Empirical Analysis

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Author Info
Nicholas Wilson (University of Leeds, Leeds, UK)
Barbara Summers (University of Leeds, Leeds, UK)

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Abstract

Trade credit has been shown to be an important source of short-term finance for smaller firms but small firms are also suppliers of trade credit. There is little empirical evidence on the credit granting decisions of small firms. Previous empirical work (Petersen and Rajan, 1997; and Ng, Smith and Smith, 1999) has focused on credit granting and investment in accounts receivable in larger firms. In this paper we look at the influences on credit granting for the smallest firms, using a sample of firms with an average of 10 employees. As in previous studies we find that product and demand characteristics influence credit terms. Moreover, we find evidence that firm size affects credit extension choices directly by setting limits on the possibilities for economies of scale, but it also impacts indirectly by affecting the firm's access to finance and its bargaining strength "vis-à-vis" suppliers. The dominant position of larger customers in bargaining with small suppliers constrains the impact of other factors on the firm's choice of credit terms. Small firms are also under pressure to conform to industry norms, although lack of resources can be a limiting factor. Constrained firms may make use of two-part terms in an attempt to improve their cashflow. Copyright Blackwell Publishers Ltd 2002.

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/1468-5957.00434
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Article provided by Blackwell Publishing in its journal Journal of Business Finance & Accounting.

Volume (Year): 29 (2002-04)
Issue (Month): 3&4 ()
Pages: 317-351
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Handle: RePEc:bla:jbfnac:v:29:y:2002-04:i:3&4:p:317-351

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  1. Giuseppe Marotta, 2003. "When do trade credit discounts matter? Evidence from Italian firm-level data," Heterogeneity and monetary policy 0303, Universita di Modena e Reggio Emilia, Dipartimento di Economia Politica. [Downloadable!]
    Other versions:
  2. Fabbri, Daniela & Klapper, Leora, 2008. "Market power and the matching of trade credit terms," Policy Research Working Paper Series 4754, The World Bank. [Downloadable!]
  3. Massimo Omiccioli, 2005. "Trade Credit as Collateral," Temi di discussione (Economic working papers) 553, Bank of Italy, Economic Research Department. [Downloadable!]
  4. Daniela Fabbri & Anna Maria Cristina Menichini, 2005. "Trade Credit, Collateral Liquidation and Borrowing Constraints," CSEF Working Papers 146, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 08 Feb 2009. [Downloadable!]
  5. Van Horen, Neeltje, 2007. "Customer market power and the provision of trade credit : evidence from Eastern Europe and Central Asia," Policy Research Working Paper Series 4284, The World Bank. [Downloadable!]
    Other versions:
  6. TSURUTA Daisuke, 2009. "Customer Relationships and the Provision of Trade Credit during a Recession," Discussion papers 09043, Research Institute of Economy, Trade and Industry (RIETI). [Downloadable!]
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