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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF ACCOUNTING AND FINANCE

Securitization, Trade Credit and The Nature of Goods


Author(s): Chris Harris, Donna Dudney

Citation: Chris Harris, Donna Dudney, (2018) "Securitization, Trade Credit and The Nature of Goods",  Journal of Accounting and Finance, Vol. 18, ss. 2, pp. 47-71

Article Type: Research paper

Publisher: North American Business Press

Abstract:

We examine whether non-financial firms use securitization as a tool to increase trade credit. Our results suggest that securitization use is associated with increased investment in trade receivables. The impact of securitization on sales growth and market share depends on the nature of the goods sold, with significant positive increases only for firms selling services or differentiated goods. Securitization is not associated with increases in short-term income.