Examining the effect of digital transformation on the attraction of commercial credit of companies

Subject Areas : business management

Hamed Moghadam ¹ , Mojgan Safa ² , Seyed Abass Borhani ³

1 - Master student, Department of Accounting, Ghom Branch, Islamic Azad University, Ghom, Iran.
2 - Assistant Professor, Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran
3 - Assistant Professor, Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran

Received: 2024-11-05 Accepted : 2024-12-07 Published : 2025-02-24

Keywords: digital transformation, commercial credit, Financing,

Abstract :

Digital transformation, as a macro-organizational process, includes the integration of digital technologies in different departments of the organization, which leads to improved transparency, speed in responding, and increasing the quality of information. As a result of these changes, companies can increase their business credibility with suppliers and lenders. Business credibility means the trust that stakeholders have in companies and is one of the key factors for attracting facilities and financial resources. Trade credit plays an important role in financing activities of companies. Therefore, this study has investigated the relationship between digital transformation and attracting commercial credit in companies active in the Tehran Stock Exchange. This research is quantitative, descriptive, semi-experimental and library. The research method is correlational in terms of content and nature. Based on this, the analysis was performed on a sample of 128 active companies in the Tehran Stock Exchange for 10 years from 2014 to 2023. Multivariate regression with year and industry fixed effects has been used to test research hypotheses. The results of data analysis show that digital transformation has a positive and significant effect on the attraction of commercial credit of companies.

 

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