عناصر مشابهة
Accounting Manipulation and Loan: Contract Terms
المصدر: | مجلة البحوث المالية والتجارية |
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الناشر: |
جامعة بورسعيد - كلية التجارة
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المؤلف الرئيسي: | |
المجلد/العدد: | ع3 |
محكمة: | نعم |
الدولة: | مصر |
التاريخ الميلادي: | 2022 |
الصفحات: | 1 - 31 |
DOI: | 10.21608/jsst.2022.135886.1410 |
ISSN: | 2090-5327 |
رقم MD: | 1289366 |
نوع المحتوى: | بحوث ومقالات |
اللغة: | English |
قواعد المعلومات: | EcoLink |
مواضيع: | |
رابط المحتوى: |
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LEADER | 01718nam a2200229 4500 | ||
---|---|---|---|
001 | 2046613 | ||
024 | |3 10.21608/jsst.2022.135886.1410 | ||
041 | |a eng | ||
044 | |b مصر | ||
100 | |a Ahmed, Mahmoud |e Author |9 684756 | ||
245 | |a Accounting Manipulation and Loan: |b Contract Terms | ||
260 | |b جامعة بورسعيد - كلية التجارة |c 2022 |g يوليو | ||
300 | |a 1 - 31 | ||
336 | |a بحوث ومقالات |b Article | ||
520 | |b 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. | ||
653 | |a التلاعب المحاسبي |a المعلومات المحاسبية |a إدارة الأرباح |a عقود القروض | ||
692 | |b Accounting Manipulation |b Loan Contracting |b Syndicated Loans | ||
773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 006 |e The Financial & Commercial Researches Journal |f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ |l 003 |m ع3 |o 0475 |s مجلة البحوث المالية والتجارية |v 023 |x 2090-5327 | ||
856 | |u 0475-023-003-006.pdf |n https://jsst.journals.ekb.eg/article_236840.html | ||
930 | |d y |p y |q n | ||
995 | |a EcoLink | ||
999 | |c 1289366 |d 1289366 |