Effects of declining bank health on borrowers' earnings quality : evidence from the European sovereign debt crisis
Year of publication: |
2020
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Authors: | Kiy, Florian ; Zick, Theresa |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 90.2020, 4, p. 615-673
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Subject: | Earnings quality | Discretionary accruals | Timely loss recognition | Lending relationships | European sovereign debt crisis | EU-Staaten | EU countries | Öffentliche Schulden | Public debt | Bilanzpolitik | Accounting policy | Schuldenkrise | Debt crisis | Eurozone | Euro area | Rückstellung | Accrual |
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