Credit Management: An Examination of Policy Choices, Practices and Late Payment in UK Companies

Habitual late payment of trade credit: a

Habitual late payment of trade credit: an empirical examination of UK small firms

✍ Carole Howorth; Beat Reber 📂 Article 📅 2003 🏛 John Wiley and Sons 🌐 English ⚖ 139 KB

## Abstract Quantitative and qualitative data are examined in an analysis of habitual late payment of trade credit by UK small firms. Multivariate logistic regression is employed to test the influence of variables expected to discriminate between small firms which pay late habitually and those whic