Borrowing capacity and earnings management : an analysis of private loans in private firms
Year of publication: |
July/August 2017
|
---|---|
Authors: | Mafrolla, Elisabetta ; D'Amico, Eugenio |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 36.2017, 4, p. 284-301
|
Subject: | Earnings management | Private firms | Borrowing capacity | Private loans | Creditworthiness | Basel II | Unintended consequences of regulation | Bilanzpolitik | Accounting policy | Privatisierung | Privatization | Kreditgeschäft | Bank lending | Privatwirtschaft | Private sector | Kredit | Credit | Kreditwürdigkeit | Credit rating | Fremdkapital | Debt financing |
-
Accounting information in debt contracting
Deno, Snježana, (2018)
-
What happens if private accounting information becomes public? : small firms' access to bank debt
Deno, Snježana, (2020)
-
Private ownership and the cost of public debt : evidence from the bond market
Badertscher, Brad A., (2019)
- More ...
-
Enterprise risk management in private firms : does ownership structure matter?
Mafrolla, Elisabetta, (2016)
-
Tax aggressiveness in family firms and the non-linear entrenchment effect
Mafrolla, Elisabetta, (2016)
-
Mafrolla, Elisabetta, (2023)
- More ...