Accruals quality and the cost of debt: The European evidence

Business & Economics

• Accounting Information 6%
• Accrual Quality 100%
• Capital Markets 5%
• Cost of Debt 89%
• Design Methodology 2%
• Economic Consequences 6%
• Financial Crisis 9%
• Firm Characteristics 6%
• Institutional Variables 8%
• International Financial Reporting Standards 6%
• Interrelationship 5%
• Managers 6%
• Market Forces 6%
• Multivariate Analysis 7%
• Proportion 4%
• Quality Costs 73%
• Univariate Analysis 9%

Engineering & Materials Science

• Costs 27%
• Economics 4%
• Financial markets 7%
• Managers 5%
• Multivariate Analysis 8%