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Trade Credit Terms: Asymmetric Information and Price Discrimination Evidence From Three Continents

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Author Info
Richard Pike
Nam Sang Cheng
Karen Cravens
Dawne Lamminmaki
Abstract

Trade credit terms offer firms contractual solutions to informational asymmetries between buyers and sellers. The credit period permits buyers to reduce uncertainty concerning product quality prior to payment, while the seller can reduce uncertainty concerning buyer payment intentions by prescribing payment before/on delivery or through two-part payment terms and other mechanisms. Variation in trade credit terms also offers firms price discriminating opportunities. This study, drawing on the responses of 700 large firms in the US, UK and Australia, explores trade credit terms through the twin objectives of reducing information asymmetries and discriminatory pricing. Support is found for both theories. Copyright Blackwell Publishers Ltd, 2005.

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.0306-686X.2005.00627.x
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Article provided by Blackwell Publishing in its journal Journal of Business Finance & Accounting.

Volume (Year): 32 (2005-06)
Issue (Month): 5-6 ()
Pages: 1197-1236
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Handle: RePEc:bla:jbfnac:v:32:y:2005-06:i:5-6:p:1197-1236

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  1. 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!]
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