Managing Expectations Through Budgetary Slack: Evidence from Project Financing

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-03-07 DOI:10.1080/09638180.2024.2312177

Zahn Bozanic, Andrew Ferguson, Gabriel Pündrich

引用次数: 0

Abstract

In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...

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在本研究中，我们探讨了强制性管理预测特征是否会受到贷款人对项目融资审批预期的影响。在我们的研究中，债务进入公司的资本...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.