Chen, FengChen, XiaolinTan, WeiqiangZheng, Lin2022-05-162022-05-162020F. Chen, X. Chen, W. Tan, and L. Zheng (2020). Religiosity and Cross-Country Differences in Trade Credit Use. Accounting and Finance 60 (1): 909-941. https://doi.org/10.1111/acfi.12389https://hdl.handle.net/1805/29014Using the firm-level data over 1989-2012 from 53 countries, we find religiosity in a country is positively associated with trade credit use by local firms. Specifically, after controlling for firm- and country-level factors as well as industry and year effects, we show that trade credit use is higher in more religious countries. Moreover, both creditor rights and social trust in a country enhance the positive association between religiosity and trade credit use, while the quality of national-level disclosure mitigates the aforementioned positive association. These results are robust to alternative measures of religiosity, alternative sampling requirements, and potential endogeneity concerns.en-USReligiosityTrade Credit UseCross-Country DifferencesCreditor RightsSocial TrustArticle