Financial reporting quality and the cost of debt of SMEs
Year of publication: |
2015
|
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Authors: | Vander Bauwhede, Heidi ; Meyere, Michiel de |
Published in: |
Small business economics : an entrepreneurship journal. - Dordrecht [u.a.] : Springer, ISSN 0921-898X, ZDB-ID 1024560-1. - Vol. 45.2015, 1, p. 149-164
|
Subject: | Cost of debt | Financial reporting quality | Information asymmetry | Asymmetrische Information | Asymmetric information | KMU | SME | Kapitalkosten | Cost of capital | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Berichtswesen | Reporting | Informationswert | Information value | Verbindlichkeiten | Corporate debt | Wirtschaftsprüfung | Financial audit | Qualitätsmanagement | Quality management | Fremdkapital | Debt financing |
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