The effect of timely loss recognition and accrual quality on corporate bond spread : the influence of legal and financial institutions
Noha Aly Zaher, Ehab K. A. Mohamed, Mohamed A. K. Basuony
| Year of publication: |
2020
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|---|---|
| Authors: | Aly Zaher, Noha ; Mohamed, Ehab K. A. ; Basuony, Mohamed A. K. |
| Published in: |
Journal of international financial markets, institutions & money. - Amsterdam : Elsevier, ISSN 1042-4431, ZDB-ID 1117317-8. - Vol. 64.2020, p. 1-19
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| Subject: | Abnormal accruals – debt contracts | Accounting quality | Accrual quality | Bonds | Cost of debt | Earnings management | Maturity | Spread | Timely loss recognition – timely loss recognition | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Unternehmensanleihe | Corporate bond | Rechnungsabgrenzung | Accruals and deferrals | Verlust | Loss |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intfin.2019.101171 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012495688