文章基本信息

标题：Empirical Research on the Effect of Independent Audit Opinion on Trade Credit
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作者：Han Dongping ; Yu Huaiyu
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2021
卷号：253
页码：1-5
DOI：10.1051/e3sconf/202125302070
语种：English
出版社：EDP Sciences
摘要：This paper takes listed companies from 2014 to 2018 as a research sample. The results show that the independent audit opinion will affect the trade credit decision of the supplier to the enterprise. A good institutional environment can weaken the impact of non-standard independent audit opinion on the cost and scale of trade credit. And good industry environment can weaken the positive correlation between non-standard independent audit opinion and trade credit cost.