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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
... by Omrane Guedhami. April 2018 February 2019 2019 debt contracting public bond foreign institutional ownership corporate governance Foreign institutional investors (FIIs) have become increasingly influential both as providers of equity capital and as active players...
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...