The Determinants of Corporate Trade Credit Policies in a Bank-Dominated Financial Environment: The Case of Finnish Small Firms

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Supply chain finance, financial constraints and corporate performance: An explorative network analysis and future research agenda (2019, background): “The traditional and alternative schools of thought of WCM maintain that both high and low levels of working capital may be justified (Tauringana and Afrifa, 2013; Deloof, 2003; Pike and Neale, 2003; Niskanen and Niskanen, 2006).”
Determinants of trade credit: A comparative study of European SMEs (2010, background): “An exception is the study by Niskanen and Niskanen (2006), which focused on small Finnish firms.”
Working capital management and firm profitability (2013, background): “While late payments allow firms to assess the quality of purchases and can be an inexpensive source of funding, firms forgo financial benefits when missing trade discounts and jeopardizing the relationship with their suppliers (Niskanen and Niskanen 2006; Wilner 2000).”