Accruals quality and the cost of debt: the European evidence

Purpose – This paper aims to investigate the empirical relationship between the cost of debt (CoD) and accruals quality (AQ) of European listed firms during the period of 2005 to 2014. Also, it aims to test the impact of the interrelationship between the financial crisis (2008-2009) and AQ on CoD. F...

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Bibliographic Details

Main Authors:	Yasser Eliwa, Andros Gregoriou, Audrey Paterson
Format:	Default Article
Published:	2019
Subjects:	Other commerce, management, tourism and services not elsewhere classified Information systems not elsewhere classified Earnings quality (EQ) Accruals quality (AQ) Cost of debt (CoD) Europe Information Systems Business and Management not elsewhere classified
Online Access:	https://hdl.handle.net/2134/32244
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