Skip to main content
Have a personal or library account? Click to login
Lower trade credit payment delays as a result of exclusion from tax deductible expenses Cover

Lower trade credit payment delays as a result of exclusion from tax deductible expenses

International Journal of Management and Economics
Volume 61 (2025): Issue 5 (December 2025)
By:  and    
Open Access
|Dec 2025
Authors

Authors

Arkadiusz Bernal

Arkadiusz.Bernal@ue.poznan.pl

Department of Corporate Finance, Poznań University of Economics and Business, Poznan, Poland

Anna Białek-Jaworska

Department of Innovation and Development, Faculty of Economic Sciences, University of Warsaw, Warsaw, Poland
DOI: https://doi.org/10.2478/ijme-2025-0020 | Journal eISSN: 2543-5361 (formerly 2299-9701) | Journal ISSN: 2299-9701
Journal RSS Feed
Language: English
Page range: 42 - 55
Submitted on: Mar 11, 2024
Accepted on: May 5, 2025
Published on: Dec 31, 2025
Published by: SGH Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
Trade credit ,
Late payments,
Public policy,
Income tax,
Moral hazard
JEL:
H25,
H32,
G32,
G38,
M41
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2025 Arkadiusz Bernal, Anna Białek-Jaworska, published by SGH Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 61 (2025): Issue 5 (December 2025)
Previous article
Next article