English Abstract: In this paper we study the relationship between accounting quality and debt using a sample of non …-listed companies in Bolivar, Colombia. We predict that companies with higher accounting quality has in average major access to debt …, but this quality doesn't result in better interest rates compared with firms with lower accounting quality, suggesting an …

This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting … aim is to determine the circumstances under which the joint accounting option is preferable to separate accounting, on the …