The Italian depreciation suspension policy during the COVID-19 pandemic : consequences on private firms' borrowing capacity
Marco Maria Mattei, Matteo Merlo and Eleonora Monaco
| Year of publication: |
2023
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|---|---|
| Authors: | Mattei, Marco Maria ; Merlo, Matteo ; Monaco, Eleonora |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 20.2023, 2, p. 166-193
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| Subject: | bank debt | cost of debt | COVID-19 relief mechanism | depreciation policy | private firms | Coronavirus | Italien | Italy | Fremdkapital | Debt financing | Abschreibung | Depreciation | Wirkungsanalyse | Impact assessment | Privatisierung | Privatization | Privatwirtschaft | Private sector | Bilanzielle Bewertung | Accounting valuation | Epidemie | Epidemic |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2023.2174444 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014320093