Accounting quality and debt concentration

Accounting quality and debt concentration

We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms’ tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical research that supports a strong link between debt concentration and creditors’ c...

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Bibliographic Details
Main Authors: LI, Ningzhong, LOU, Yun, OTTO, Clemens A., WITTENBERG-MOERMAN, Regina
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
accounting quality
debt concentration
creditor coordination
bankruptcy
distress
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1841
https://ink.library.smu.edu.sg/context/soa_research/article/2868/viewcontent/SSRN_id2532386.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1841
https://ink.library.smu.edu.sg/context/soa_research/article/2868/viewcontent/SSRN_id2532386.pdf

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