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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Bhimani, A., Gulamhussen, M. A. & Lopes, S. R. (2014). Owner liability and financial reporting information as predictors of firm default in bank loans. Review of Accounting Studies. 19 (2), 769-804
Exportar Referência (IEEE) 
A. Bhimani et al.,  "Owner liability and financial reporting information as predictors of firm default in bank loans", in Review of Accounting Studies, vol. 19, no. 2, pp. 769-804, 2014
Exportar BibTeX 
@article{bhimani2014_1734890044823,
	author = "Bhimani, A. and Gulamhussen, M. A. and Lopes, S. R.",
	title = "Owner liability and financial reporting information as predictors of firm default in bank loans",
	journal = "Review of Accounting Studies",
	year = "2014",
	volume = "19",
	number = "2",
	doi = "10.1007/s11142-013-9269-0",
	pages = "769-804",
	url = "https://link.springer.com/article/10.1007%2Fs11142-013-9269-0"
}
Exportar RIS 
TY  - JOUR
TI  - Owner liability and financial reporting information as predictors of firm default in bank loans
T2  - Review of Accounting Studies
VL  - 19
IS  - 2
AU  - Bhimani, A.
AU  - Gulamhussen, M. A.
AU  - Lopes, S. R.
PY  - 2014
SP  - 769-804
SN  - 1380-6653
DO  - 10.1007/s11142-013-9269-0
UR  - https://link.springer.com/article/10.1007%2Fs11142-013-9269-0
AB  - We examine the effects of owner liability and non-accounting and financial accounting information on the probability of default as defined in Basel II in bank loan contracted by non listed firms. We model default as a function of owner liability and accounting and non-accounting information of non-listed firms, drawing on 43,117 annual accounts of 16,029 firms over a 7-year period. Our estimations based on mixed logistic regressions with random parameters show that the predicted default probability of full-liability firms is 0.72 times that of limited liability firms. The likelihood ratio test for omitted variables confirms the additional predictive ability of liability status over and above other non-accounting and financial accounting information. A Heckman self-selection model does not indicate sampling bias. The particular definition of default used in the study enables the findings to be generalizable across other institutional contexts.
ER  -