Abstract
This paper studies the factors which affect the commercial credit of plastic companies listed in Vietnam Stock Market. Using the data of 25 listed plastics enterprises from 2012 to 2019 in terms of commercial credit policy, the estimated result indicates that the total asset turnover (VTS), reserve ratio for receivables (DPRR), Inventory ratio (HTK) and firm size (QMDT) have a positive impact on the accounts receivables. Solvency ratio (KNTT) has a negative impact on the accounts receivables. Regarding the policy of receiving commercial credit, the estimated result shows that VTS, HTK, QMDT affect positively on the enterprises’ abilities of receiving commercial credit. Based on the research results, the article proposes a variety of implications in building commercial credit policies for listed plastic enterprises in Vietnam.
Keywords: Commercial credit, plastic enterprises, influencing factors.
JEL classification: G; G3
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
