Monetary policy,accounting conservatism and trade credit

作     者：Bingbin Dai Fan Yang 

作者机构：International School of BusinessBeijing International Studies University 

出 版 物：《China Journal of Accounting Research》 (中国会计学刊（英文版）)

年 卷 期：2015年第8卷第4期

页      面：295-313页

学科分类：120202[管理学-企业管理（含：财务管理、市场营销、人力资源管理）] 12[管理学] 02[经济学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 0201[经济学-理论经济学] 020204[经济学-金融学（含∶保险学）] 020203[经济学-财政学（含∶税收学）] 020101[经济学-政治经济学] 

基　　金：supported by the National Natural Science Foundation of China(Project No.71202170) The Importation and Development of High-Caliber Talents Project of Beijing Municipal Institutions(Project No.CIT&TCD201504003) 

主　　题：Monetary policy Accounting conservatism Trade cred 

摘      要：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 *** 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 ***,the backgrounds of the supplier and customer influence the positive relationship between accounting conservatism and trade *** 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.