Accounting Manipulation and Loan: Contract Terms
| المصدر: | مجلة البحوث المالية والتجارية |
|---|---|
| الناشر: | جامعة بورسعيد - كلية التجارة |
| المؤلف الرئيسي: | Ahmed, Mahmoud (Author) |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يوليو |
| الصفحات: | 1 - 31 |
| DOI: |
10.21608/jsst.2022.135886.1410 |
| ISSN: |
2090-5327 |
| رقم MD: | 1289366 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Manipulation | Loan Contracting | Syndicated Loans
|
| رابط المحتوى: |
عدد مرات التحميل
7
| المستخلص: |
I 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. The results suggest that loans to borrowers with higher real earnings management have fewer lenders. In addition, I find that real earnings management is negatively associated with loan maturity and the number of financial covenants. The results point to a necessary trade-off facing borrowers between the benefits of manipulating financial performance and strict contract terms. |
|---|---|
| ISSN: |
2090-5327 |
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