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Does mandatory IFRS adoption facilitate debt financing? · Study

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ArticleDoes mandatory IFRS adoption facilitate debt financing?

Annita Florou2015

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Articlegreen2015

Does mandatory IFRS adoption facilitate debt financing?

Annita Florou · Urska Kosi

229 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy 1999The quality of government 1992Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt 1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt 2005The market pricing of accruals quality 2004Information and the Cost of Capital

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2018Does Transparency Stifle or Facilitate Innovation?2016Harmonizing public sector accounting in Europe: thinking out of the box 2015Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China 2020Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*2019Corporate Social Responsibility (CSR) Disclosure and the Choice between Bank Debt and Public Debt 2021

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Details

Year2015

Typearticle

Published2015-06-10

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations229

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-015-9325-z

openalex_workW3124846957

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Expanded Auditor's Report Disclosures and Loan Contracting*

2019Climate Risk and Capital Structure

2020Diffusion theory, national corruption and IFRS adoption around the world