The impact of Brexit disclosure on trade credit

Mahmoud Elmarzouky; Khaled Hussainey; Khaldoon Albitar; Fadi Alkaraan

doi:10.1002/ijfe.3051

The impact of Brexit disclosure on trade credit

Mahmoud Elmarzouky, Khaled Hussainey^*, Khaldoon Albitar, Fadi Alkaraan

^*Corresponding author for this work

Management (Business School)

Research output: Contribution to journal › Article › peer-review

Abstract

The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit-related risks.

Original language	English
Number of pages	18
Journal	International Journal of Finance and Economics
Volume	Early View
Early online date	10 Oct 2024
DOIs	https://doi.org/10.1002/ijfe.3051
Publication status	E-pub ahead of print - 10 Oct 2024

Keywords

Brexit disclosure
Risk information
Trade credit

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10.1002/ijfe.3051Licence: CC BY

Elmarzouky_2024_IJFE_Impact-of-Brexit-disclosure-on-trade-credit_CC
Copyright © 2024 The Author(s). This is an open access article under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/), which permits use, distribution and reproduction in any medium, provided the original work is properly cited.
Final published version, 306 KBLicence: CC BY

Cite this

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title = "The impact of Brexit disclosure on trade credit",

abstract = "The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit-related risks.",

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AU - Alkaraan, Fadi

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AB - The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies across industries. This variation indicates that UK companies are responsive to regulatory requirements and pressures, undertaking the necessary adjustments to minimize their exposure to Brexit-related risks.

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U2 - 10.1002/ijfe.3051

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The impact of Brexit disclosure on trade credit

Abstract

Keywords

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