1
1 Assistant Professor, Department of Accounting, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
2
Graduated with a master's degree in accounting
Abstract
The purpose of this paper is to examine the relationship between trade credit and cost stickiness, and to examine whether this relationship is adjusted to the issue of agency.This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2013-2022. For testing of research hypotheses, multivariate linear regression has been used based on panel data.The results show that companies that use high levels of trade credit show lower cost stickiness, and this situation is more prevalent and common under examples with high agency (brokerage) issues.The results suggest that trade credit limits the developmental tendencies of managers in companies with acute agency problems, by requiring them to release unused resources at a time of declining sales.
zandi,A. and ensafi,F. (2024). Investigating the relationship between trade credit and cost stickiness. Journal of Accounting and Management Vision, 7(94), 198-216.
MLA
zandi,A. , and ensafi,F. . "Investigating the relationship between trade credit and cost stickiness", Journal of Accounting and Management Vision, 7, 94, 2024, 198-216.
HARVARD
zandi A., ensafi F. (2024). 'Investigating the relationship between trade credit and cost stickiness', Journal of Accounting and Management Vision, 7(94), pp. 198-216.
CHICAGO
A. zandi and F. ensafi, "Investigating the relationship between trade credit and cost stickiness," Journal of Accounting and Management Vision, 7 94 (2024): 198-216,
VANCOUVER
zandi A., ensafi F. Investigating the relationship between trade credit and cost stickiness. Journal of Accounting and Management Vision, 2024; 7(94): 198-216.
