Assessing the accuracy of forward-looking information in debt contract negotiations : management forecast accuracy and private loans
Year of publication: |
2020
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Authors: | Demerjian, Peter R. ; Donovan, John B. ; Jennings, Jared |
Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 32.2020, 1, p. 79-102
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Subject: | debt contracting | cost of debt | management forecasts | voluntary disclosure | Unternehmenspublizität | Corporate disclosure | Prognoseverfahren | Forecasting model | Schuldenmanagement | Debt management | Prognose | Forecast | Kredit | Credit | Asymmetrische Information | Asymmetric information |
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