Financial statements' credibility, discretionary accruals and the cost of debt : Tunisian evidence
Imen Achek, Mohamed Imen Gallali
| Year of publication: |
2015
|
|---|---|
| Authors: | Achek, Imen ; Gallali, Mohamed Imen |
| Published in: |
African journal of business and economic research : AJBER. - London : Adonis & Abbey, ISSN 1750-4554, ZDB-ID 2260653-1. - Vol. 10.2015, 1, p. 137-159
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| Subject: | Cost of debt | Discretionary accruals | financial statements' credibility | Tunisia | Tunesien | Rückstellung | Accrual | Glaubwürdigkeit | Credibility | Kapitalkosten | Cost of capital | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy | Bilanzanalyse | Financial statement analysis | Verbindlichkeiten | Corporate debt | Rechnungsabgrenzung | Accruals and deferrals | Regelbindung versus Diskretion | Rules versus discretion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011418520