Flynn, Anthony ![]() |
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Abstract
This study examines the determinants of payment times to small suppliers. It draws on panel data submitted by Australian firms at six different time points between 2021 and 2023 as part of their obligations under the Payment Times Reporting Scheme (PTRS). The theoretical framework for examining the determinants comes from Oliver’s (1991) work into the conditions under which firms respond to institutional pressures; paying small suppliers promptly is one such institutional pressure impacting Australian firms. The results show that dependence on small suppliers, existing commitment to responsible payment, industry type and firm size are linked to better payment terms and/or faster payment for small suppliers. These correspond to constituent, content, context and cause factors in Oliver’s (1991) predictive framework, respectively. Overall, the study helps to explain why some firms are more likely than others to pay small suppliers promptly. Implications for scholarship and practice are contained within.
Item Type: | Article |
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Status: | In Press |
Schools: | Schools > Business (Including Economics) |
Publisher: | SAGE Publications (UK and US) |
ISSN: | 0312-8962 |
Date of First Compliant Deposit: | 23 September 2025 |
Last Modified: | 23 Sep 2025 13:00 |
URI: | https://orca.cardiff.ac.uk/id/eprint/181208 |
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