财务报告质量对民营企业获得银行贷款的作用

IF 4.6 Q1 BUSINESS, FINANCE
Thomas Selleslagh, Stefanie Ceustermans
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引用次数: 0

摘要

本研究提供了私营企业财务报告质量(FRQ)与获得银行债务之间关系的证据。虽然现有的研究主要集中于大型私营企业,但这些企业的财务报告质量与获得银行债务之间的关系却十分密切。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms
This study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger pri...
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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