Accruals quality and the cost of debt: The European evidence

Keyphrases

• Cost of Debt 100%
• Accruals Quality 100%
• Crisis Period 16%
• National Characteristics 16%
• Creditors 16%
• European Listed Firms 16%
• Design Methodology 8%
• Market Forces 8%
• Multivariate Analysis 8%
• Standard Setters 8%
• Firm Characteristics 8%
• Two-component 8%
• Financial Crisis 8%
• Univariate Analysis 8%
• Economic Consequences 8%
• Capital Markets 8%
• 2008 Financial Crisis 8%
• Negative Association 8%
• Relationship Characteristics 8%
• National Market 8%
• Institutional Variables 8%
• Disclosure Quality 8%
• Pre-crisis 8%

Economics, Econometrics and Finance

• Cost of Debt 100%
• Financial Crisis 16%
• IFRS 8%