Accounting and Debt Markets

ISBN-13: 9780367688912 / Miękka / 2023 / 142 str.

Opis

This book provides novel and up-to-date evidence on the role of accounting information in debt markets. The chapters in this book provide illustrative discussion, analysis and evidence on the importance of accounting information in credit markets.

Spis treści

Introduction

Mark Clatworthy, Juan Manuel García Lara and Edward Lee

1. Conservatism in debt contracting: theory and empirical evidence

Fernando Peñalva and Alfred Wagenhofer

2. The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study

Michael J. Peel

3. Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses

Noor Hashim, Weijia Li and John O'Hanlon

4. Bank loan loss accounting and its contracting effects: the new expected loss models

Begoña Giner and Araceli Mora

O autorze

Mark Clatworthy is Professor of Accounting in the Department of Accounting and Finance at University of Bristol, UK. 

Juan Manuel García Lara is Professor of Accounting at Universidad Carlos III de Madrid, Spain.

Edward Lee is Professor of Accounting and Finance at the Alliance Manchester Business School, University of Manchester, UK.