Institutional determinants of payment times to small suppliers: Evidence from Australia
Australian Journal of Management
Published online on October 26, 2025
Abstract
Australian Journal of Management, Ahead of Print.
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). ...
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). ...