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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Bibliographic Details
Main Authors: Le Zhao, Qingyang Tang, Muzhi Wang
Format: Article
Language:English
Published: Taylor & Francis Group 2025-02-01
Series:China Journal of Accounting Studies
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Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2025.2467349
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