{"title":"Managing Expectations Through Budgetary Slack: Evidence from Project Financing","authors":"Zahn Bozanic, Andrew Ferguson, Gabriel Pündrich","doi":"10.1080/09638180.2024.2312177","DOIUrl":null,"url":null,"abstract":"In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"82 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09638180.2024.2312177","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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Abstract
In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...
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Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
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