The effect of debt maturity structure on earnings management strategies
Year of publication: |
2022
|
---|---|
Authors: | Draief, Sondes ; Chouaya, Adel |
Published in: |
Managerial finance. - Bingley : Emerald, ISSN 1758-7743, ZDB-ID 2047612-7. - Vol. 48.2022, 7, p. 985-1006
|
Subject: | Discretionary accruals | Long-term debt | Real earnings management | Short-term debt | Bilanzpolitik | Accounting policy | Fälligkeit | Maturity | Rückstellung | Accrual | Fremdkapital | Debt financing | Kapitalstruktur | Capital structure | Verbindlichkeiten | Corporate debt | Öffentliche Schulden | Public debt |
-
Are U.S. firms using more short-term debt?
Byun, SeongK., (2021)
-
Olibe, Kingsley O., (2019)
-
Influence of debt maturity on firm performance : an international comparison
Hatem, Ben Said, (2017)
- More ...
-
Draief, Sondes, (2012)
-
Structure financière, gestion des résultats et caractéristiques de la firme
Draief, Sondes, (2006)
-
Chouaya, Adel,
- More ...