Alternative informartion sources and information asymmetry reduction : evidence from small business debt
Gavin Cassar; Christopher D. Ittner; Ken S. Cavalluzzo
Year of publication: |
2015
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Authors: | Cassar, Gavin ; Ittner, Christopher D. ; Cavalluzzo, Ken S. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 59.2015, 2/3, p. 242-263
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Subject: | Accounting sophistication | Accrual accounting | Credit scores | Cost of capital | Relationship lending | Kapitalkosten | Rechnungsabgrenzung | Accruals and deferrals | Asymmetrische Information | Asymmetric information | Kreditwürdigkeit | Credit rating | KMU | SME | Kreditgeschäft | Bank lending | Rechnungswesen | Accounting | Hausbank | Zins | Interest rate |
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