The Impact of Financial Performance on SMEs Utilization of Trade Credit

Document Type : Original Article

Authors

1 Azad University

2 PhD Student of Accounting, Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran

3 PhD Student of Accounting, Department of Accounting, Sohut Tehran Branch, Islamic Azad University, Tehran, Iran

10.22034/iaar.2022.156643

Abstract

The main object of this study was to Impact of financial performance on SMEs Utilization of Trade Credit. The sample of the research consists of 62 companies during the period during the period from 2011 – 2017. This study has applied multiple regression to test hypotheses. Firm performance was calculated through Return on Asset (ROA), Return on Equity (ROE) and Return on Sales (ROS). The findings showed that ROA and Ros has a Negative and significant effect on TC. Also ROS has no significant effect on TC.

Keywords

Accounting and Auditing Research
Volume 14, Issue 54
July 2022
Pages 39-50

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