DETERMINANTS AND DYNAMICS OF TRADE CREDITS: EVIDENCE FROM QUOTED SMES IN NIGERIA
Abstract This study examined the factors influencing trade credits allowed by small and medium-sized enterprises (SMEs) in Nigeria. The study employed secondary data collected on trade credits and firm-specific factors from the audited annual reports and accounts of 34 non-financial quoted firms and macroeconomic variables, collected from the Statistical Bulletin of the Central Bank of Nigeria, over the years 1999-2012. The study used inferential statistics as well as econometric tools ...
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