Borrowing capacity and earnings management : an analysis of private loans in private firms
Elisabetta Mafrolla, Eugenio D'Amico
| Year of publication: |
July/August 2017
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|---|---|
| Authors: | Mafrolla, Elisabetta ; D'Amico, Eugenio |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 36.2017, 4, p. 284-301
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| Subject: | Earnings management | Private firms | Borrowing capacity | Private loans | Creditworthiness | Basel II | Unintended consequences of regulation | Bilanzpolitik | Accounting policy | Privatisierung | Privatization | Privatwirtschaft | Private sector | Kreditwürdigkeit | Credit rating | Kreditgeschäft | Bank lending | Fremdkapital | Debt financing | Kredit | Credit | Unternehmensfinanzierung | Corporate finance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2017.05.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011774025