The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2024-03-27 DOI:10.1080/17449480.2024.2332397
Thomas Selleslagh, Stefanie Ceustermans
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Abstract

This study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger pri...
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财务报告质量对民营企业获得银行贷款的作用
本研究提供了私营企业财务报告质量(FRQ)与获得银行债务之间关系的证据。虽然现有的研究主要集中于大型私营企业,但这些企业的财务报告质量与获得银行债务之间的关系却十分密切。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
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