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The Impact of Brexit Disclosure on Trade Credit

Author

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  • Mahmoud Elmarzouky
  • Khaled Hussainey
  • Khaldoon Albitar
  • Fadi Alkaraan

Abstract

The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit‐related risks.

Suggested Citation

  • Mahmoud Elmarzouky & Khaled Hussainey & Khaldoon Albitar & Fadi Alkaraan, 2025. "The Impact of Brexit Disclosure on Trade Credit," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2946-2963, July.
    • Handle: RePEc:wly:ijfiec:v:30:y:2025:i:3:p:2946-2963
    DOI: 10.1002/ijfe.3051
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