ترجمه مقالات لاتین 2015 رشته مدیریت: Monetary policy, accounting conservatism and trade credit

Monetary policy, accounting conservatism and trade credit Abstract Using a sample of A-share listed firms in China during the 2003–2012 period, this paper investigates the effect of accounting conservatism on trade credit, taking changes in monetary policy into account. We find that corporations with higher accounting conservatism obtain more trade credit and that accounting conservatism has a greater influence on trade credit under tight monetary policy. Furthermore, the backgrounds of the supplier and customer influence the positive relationship between accounting conservatism and trade credit. This influence is more evident when a company is privately owned and has greater market power, and less evident when the supplier or customer is the controlling shareholder. Keywords Monetary policy; Accounting conservatism; Trade credit سیاست های پولی، حسابداری محافظه کاری و اعتبار تجاری چکیده با استفاده از یک نمونه سهام شرکت های فهرست شده در چین در طول دوره 2003-2012، این مقاله به ...