Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private US Firms

被引：25

作者：

Cassar, Gavin ^{[1
]}

机构：

[1] Univ Penn, Philadelphia, PA 19104 USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 2011年 / 49卷 / 02期

关键词：

SMALL-BUSINESS CREDIT; STOCK-PRICES; CASH FLOWS; INFORMATION; ACCRUALS; EARNINGS; QUALITY; DISCRIMINATION; AVAILABILITY; EQUITY;

D O I：

10.1111/j.1475-679X.2011.00412.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：507 / 528

页数：22

共 58 条

[1]

*AICPA, 2006, ENH FIN ACC REP STAN

[2] The diffusion of financial innovations: An examination of the adoption of small business credit scoring by large banking organizations [J].

Akhavein, J ;

Frame, WS ;

White, LJ .

JOURNAL OF BUSINESS, 2005, 78 (02) :577-596

[3] The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses [J].

Allee, Kristian D. ;

Yohn, Teti Lombardi .

ACCOUNTING REVIEW, 2009, 84 (01) :1-25

[4]

Ang JamesS., 1992, J SMALL BUSINESS FIN, V1, P185, DOI 10.57229/2373-1761.1121

[5]

[Anonymous], 2004, INFORM HARD SOFT

[6] Performance pricing in bank debt contracts [J].

Asquith, P ;

Beatty, A ;

Weber, J .

JOURNAL OF ACCOUNTING & ECONOMICS, 2005, 40 (1-3) :101-128

[7] Accruals and the prediction of future cash flows [J].

Barth, ME ;

Cram, DP ;

Nelson, KK .

ACCOUNTING REVIEW, 2001, 76 (01) :27-58

[8] Financing small business creation: The case of Chinese and Korean immigrant entrepreneurs [J].

Bates, T .

JOURNAL OF BUSINESS VENTURING, 1997, 12 (02) :109-124

[9]

BATES T, 1991, Q REV ECON BUS, V31, P64

[10] Small business credit scoring and credit availability [J].

Berger, Allen N. ;

Frame, W. Scott .

JOURNAL OF SMALL BUSINESS MANAGEMENT, 2007, 45 (01) :5-22

← 1 2 3 4 5 6 →