Accounting Quality and Debt Concentration
Abstract
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' coordination costs and the importance of accounting quality in reducing these costs, we hypothesize that firms with higher accounting quality have...
Paper Details
Title
Accounting Quality and Debt Concentration
Published Date
Apr 9, 2020
Journal
Volume
96
Issue
1
Pages
377 - 400
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