M.A. Thesis:

Investigating the Impact of Commercial Credit on Short-Term Debt with a Moderating Role in Sales Growth

The main purpose of this study is to investigate the effect of trade credit on short-term debt with a moderating role in salre summarized, classified and calculated by Excel sofware and finally tested by Eviews and Stata software. For this purpose, 123 companies were surveyed during the period 1399-1395. This research is applied research in terms of purpose and in terms of nature and method is a descriptive correlation. Findings showed that trade credit has a significant effect on short-term debt. Sales growth offsets the impact of trade credit on short-term debt. Sales growth es growth in companies listed on the Tehran Stock Exchange. In this study, the collected data were summarized, classified and calculated by Excel softehran Stock Exchange. In this study, the collected data were summarized, classified and calculated by Excel sofware and finally tested by Eviews and Stata software. For this purpose, 123 companies were surveyed during the period 1399-1395. This research is applied research in terms of purpose and in terms of nature and method is a descriptive correlation. Findings showed that trade credit has a significant effect on short-term debt. Sales growth offsets the impact of trade credit on short-term debt. Sales growth with trade credit also has a significant impact.

Keywords: Keywords: Short-term debt, Trade credit, Sales growth, Data panel regression