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New regressions explaining later payments try stated during the Dining table VIII

D. Findings

New financing and cash circulate variables have the predict indication. More mature and you may big enterprises do not build as numerous later repayments. More lucrative businesses do not create as numerous late costs, regardless if which perception isn’t statistically high. twenty six twenty-six Profits you can expect to proxy to own a firm’s cashflow and this is to reduce the matter paid later, it could also proxy for the profits regarding a company’s money possibilities that will enhance the amount reduced later.