Supplier Financing and Earnings Quality
研究了盈余质量对中小企业获得供应商贸易信贷的影响，发现盈余波动性低、平滑性和可预测性高、应计质量好的企业能获得更多贸易信贷。
Abstract In this paper we investigate the effect of earnings quality on supplier credit in a sample of small and medium‐sized firms. After controlling for other determinants of trade credit, we show that firms whose earnings present lower variability, higher smoothing and predictability, and higher accruals quality have access to more trade credit from suppliers. This association suggests that earnings attributes associated to lower volatility and higher precision with respect to cash flows facilitate access to trade credit.