Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Relationship between Financial Distress and Financing Constraints with Trade Credit Provisions

Document Type : Original Article

Authors
1 University of Nasser Khosro Saveh
2 Department
Abstract
The purpose of this study is investigating the Relationship Between financial distress and financing constraints with trade credit provisions. The research is applied in terms of the type of purpose and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and to analyze the hypotheses, panel analysis has been used. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1399 have been used. The results of this study show that there is a significant and positive relationship between the financial distress of the company and accounts payable to total assets; there is a significant and negative relationship between the company's financial distress and accounts receivable to total assets. There is a positive and significant relationship between company financial constraints and accounts receivable to total assets; but there is no significant relationship between the company's financial constraints and accounts payable on total assets.
Keywords