The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit

One way to increase business credit is to reduce the information asymmetry between buyer and seller. By increasing the financial reporting quality and disclosure quality, buyers can provide more information to their vendors on their financial position and performance, reduce the existing information...

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Bibliographic Details
Main Authors: Abbas Aflatooni, Marziye Nemati
Format: Article
Language:fas
Published: University of Tehran 2018-05-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_66298_1e88ce5cc75689211b4c2b9ddc0c152b.pdf