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.
Maranjory,M. , Enayatpour Shiadeh,E. and Derakhshan,J. (2022). The Impact of Financial Performance on SMEs Utilization of Trade Credit. Accounting and Auditing Research, 14(54), 39-50. doi: 10.22034/iaar.2022.156643
MLA
Maranjory,M. , , Enayatpour Shiadeh,E. , and Derakhshan,J. . "The Impact of Financial Performance on SMEs Utilization of Trade Credit", Accounting and Auditing Research, 14, 54, 2022, 39-50. doi: 10.22034/iaar.2022.156643
HARVARD
Maranjory M., Enayatpour Shiadeh E., Derakhshan J. (2022). 'The Impact of Financial Performance on SMEs Utilization of Trade Credit', Accounting and Auditing Research, 14(54), pp. 39-50. doi: 10.22034/iaar.2022.156643
CHICAGO
M. Maranjory, E. Enayatpour Shiadeh and J. Derakhshan, "The Impact of Financial Performance on SMEs Utilization of Trade Credit," Accounting and Auditing Research, 14 54 (2022): 39-50, doi: 10.22034/iaar.2022.156643
VANCOUVER
Maranjory M., Enayatpour Shiadeh E., Derakhshan J. The Impact of Financial Performance on SMEs Utilization of Trade Credit. Accounting and Auditing Research, 2022; 14(54): 39-50. doi: 10.22034/iaar.2022.156643
