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Keywords: debt contracting
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Journal Articles
Journal of International Accounting Research (2019) 18 (2): 31–64.
Published: 01 June 2019
..., Khurana, and Pereira 2011 ; Lin, Ma, Malatesta, and Xuan 2013 ; Florou and Kosi 2015 ), our study investigates whether and how foreign institutional ownership facilitates a firm's debt contracting. Theories on corporate debt financing emphasize significant differences in institutions between public...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 151–180.
Published: 01 September 2015
...Joachim Gassen; Rolf Uwe Fülbier ABSTRACT We investigate the interplay between creditor financing and the smoothness of earnings reported by European private firms, and document how heterogeneous debt-contracting infrastructures across Europe moderate this relation. We expect the smoothness...