Accounting-Driven Losses and Trade Credit

Article (Web of Science), Early Access (Web of Science)

• cited authors: Hossain, Jobaer; Bhuiyan, Jahedul; Rahman, Anisur; Dao, Mai
• publication date: December 27, 2025
• webpage: Web of Science
• published in: ACCOUNTING AND FINANCE Journal
• category: BUSINESS, FINANCE Category

keywords

• GAAP losses
• accounting quality
• earnings management
• intangible-driven losses
• trade credit