Study of factors affecting trade credit of real estate enterprises listed on the stock market Vietnam

Abstract

This article aims to analyze the factors affecting the trade credit (payable to the seller) of real estate enterprises listed on the stock market in Vietnam. The database is used to analyze the secondary data was collected from the financial reporting years 2011 - 2013 of 62 real estate enterprises listed in HOSE and HNX. OLS regression analysis, said a number of factors have a significant influence payable to the seller (short term payables). In addition to cash and cash equivalents was negative; business expenses, inventory, revenue and net profit have a positive effect to the accounts payable of the research enterprise.