Corporate tax credit and trade credit financing: based on the analysis of non-public companies
Based on the tax credit rating disclosure system, we examine the impact of the tax credit rating on trade credit levels within non-public companies and analyse the specific mechanisms through which the tax credit rating affects trade credit financing. Our results indicate that companies with the tax...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-02-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2467349 |
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