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- W2790533200 abstract "This study builds on the existing law and finance literature by analyzing the impact of legal systems on both the level and the sourcing of working capital. We find that stronger rule of law results in lower levels of working capital, less sourcing from retained earnings, and more sourcing from banks. Firms in common-law regimes have lower levels of working capital and finance it from banks, while firms from civil-law environments rely on retained earnings and other financial institutions for sourcing. The impact of legal origin on both the level and the sourcing of working capital is mixed." @default.
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- W2790533200 date "2019-11-01" @default.
- W2790533200 modified "2023-10-01" @default.
- W2790533200 title "Legal systems and the financing of working capital" @default.
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- W2790533200 doi "https://doi.org/10.1016/j.iref.2018.01.010" @default.
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