Търговски кредит и тежест на дълга при публично търгуваните предприятия
Trade Credit and Debt Burden in Publicly Traded Companies

Author(s): Galya Taseva
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: trade credit; indebtedness; debt burden
Summary/Abstract: The aim of the article is to examine the relationship between trade credit and the debt burden of publicly traded companies in Bulgaria during the period 2018-2024. The analyzed period covers the time before the crisis caused by the coronavirus, the pandemic and the recovery period after it. The results of the study show that companies that are net debtors of trade credit are more indebted and experience a greater debt service burden regardless of economic conditions.

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