Accounting manipulation and loan contract terms
We examine the impact of accounting information frictions on contracting efficiency. More specifically, this paper investigates the relationship between real earnings management and both the structure of syndicated loans and the non-price loan terms. This paper uses a sample of 24,000 firm-year obse...
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| Format: | Article |
| Language: | Arabic |
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Faculty of Commerce, Port Said University
2022-07-01
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| Series: | Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ |
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| Online Access: | https://jsst.journals.ekb.eg/article_236840_de3ac9770dd42e50ed9a295c150db1ba.pdf |