Do creditors prefer smooth earnings? : evidence from European private firms
Year of publication: |
2015
|
---|---|
Authors: | Gassen, Joachim ; Fülbier, Rolf Uwe |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 14.2015, 2, p. 151-180
|
Subject: | earnings smoothness | debt contracting | cost of debt | European private firms | EU-Staaten | EU countries | Gewinn | Profit | Bilanzpolitik | Accounting policy | Fremdkapital | Debt financing | Europa | Europe | Kapitalkosten | Cost of capital | Privatisierung | Privatization | Verbindlichkeiten | Corporate debt |
-
Accounting information in debt contracting
Deno, Snježana, (2018)
-
Earnings quality and the cost of debt of SMEs
Beltrame, Federico, (2017)
-
CEO personality traits and debt contracting : evidence from pilot CEOs
Freund, Steven, (2023)
- More ...
-
Bernhard Pellens zum 65. Geburtstag: Ein höchst vorläufiger Blick auf Leben und Werk
Crasselt, Nils, (2020)
-
Unternehmenspublizität unter veränderten Marktbedingungen
Pellens, Bernhard, (1998)
-
Pellens, Bernhard, (2017)
- More ...