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On the ethics of trade credit: an analysis of disclosures in UK company directors’ reports

Cowton, Christopher J. and San-Jose, Leire (2008) On the ethics of trade credit: an analysis of disclosures in UK company directors’ reports. In: EBEN-UK Annual Conference, 1 and 2 April 2008, Cambridge. (Unpublished)

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In the last decades the use of trade credit has been extended as a short-term financing, but this indiscriminate use has misleading consequences to suppliers that support the main disadvantages. In this research it has been analyzed the use of trade credit in United Kingdom. The companies that have sign a code, the size of companies and industry are contrasted through an empirical study made in UK companies of FTSE, and the use of the trade credit is questioned from an ethical perspective.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Acknowledgements Thanks are expressed to the University of the Basque Country and the Basque Government for supporting this research through the provision of a period of study leave for Dr San Jose (MOVGV07/13); and to the University of Huddersfield Business School for hosting her visit during that period.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Schools: The Business School > Financial Ethics and Governance Research Group
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Depositing User: Leire San Jose
Date Deposited: 06 May 2009 15:07
Last Modified: 04 Sep 2015 21:15


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